Spain has published Law 28/2022 of 21 December 2022, the Law for the promotion of the ecosystem of emerging companies (the "Startup Law"). As previously reported, the law provides several beneficial measures for innovative startups and other related measures.
Further to the measures for startups, the law also provides for the implementation of public country-by-country (CbC) reporting as per Directive (EU) 2021/2101 (previous coverage). The requirements as introduced by the law are large…