ARTICLE · 17 APRIL 2025

Public Country-By-Country Reporting For Multinationals Commencing Imminently

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For 2025, certain multinationals must publish financial, tax and business information online, on a country-by-country basis.

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For 2025, certain multinationals must publish financial, tax and business information online, on a country-by-country basis. The information must be published within 12 months of the financial year end. Given the first financial years in respect of which the obligations apply are, in most cases, already underway, it is important for in-scope multinationals to ensure that they are fully prepared.

Background

As discussed in previous Matheson publications, on 22 June 2023, Ireland introduced the European Union (Disclosure of Income Tax Information by Certain Undertakings and Branches) Regulations 2023 (the "RegulationsOpens in new window") which transposed the EU Directive on public country-by-country ("Public CbC") reporting, Directive (EU) 2021/2101Opens in new window ("EU Directive"). The Regulations require public reporting of financial and tax information of certain multinational enterprises ("MNEs") and standalone entities.

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