Lithuania Publishes Order and Law for Public CbC Reports

Lithuania has published Order No. 2023-11952 of 15 June 2023 in the Official Gazette, which provides for the introduction of public Country-by-Country (CbC) reporting requirements as per Directive (EU) 2021/2101 (previous coverage). In particular, the Order establishes the required content of public CbC reports, which is in line with the Directive. The Order also includes the option to tempora…