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 temporarily exclude certain information from the report if the disclosure of such information would be seri…