Moldova published Law No. 320 of 9 November 2023 in the Official Gazette on 22 November 2023, which provides for the introduction of public Country-by-Country (CbC) reporting in line with Directive (EU) 2021/2101 (previous coverage). As provided by the Directive, this includes a public CbC reporting threshold of annual consolidated revenue of EUR 750 million in each of the last two consecutive fiscal years and, when required, a public CbC report must be made available free of charge to the p…