AmCham EU’s response to the Consultation on the Fair Taxation of the Digital Economy – Digital Levy
Position Paper
11 Apr 2021
Digital, Tax, Trade

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Understanding the first public country-by-country reports

Tuesday, 30 June 2026 marks an important milestone in the implementation of the EU public Country-by-Country Reporting (pCbCR) Directive. For the first time, many multinational enterprises with a 30 June financial year-end will be required to publish information under the Directive.

As stakeholders and policymakers begin to analyse and interpret the newly available data, it is important that they interpret it within the context of the specific reporting rules defined by the EU Directive.

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From Tuesday, 16 to Wednesday, 17 June, AmCham EU travelled to the European Parliament in Strasbourg, France for a series of meetings on EU trade and external affairs policy developments. The delegation engaged with Members of the European Parliament and political group advisers to share business perspectives on the future of the EU-US relationship. Discussions focused on the need to reset transatlantic trade and investment ties, strengthen Europe’s competitiveness and preserve open, rules-based markets. Members also highlighted the importance of avoiding tariffs, reducing regulatory complexity, deepening cooperation on economic security, critical supply chains and digital policy as well as ensuring that resilience measures remain proportionate, predictable and open to trusted partners.

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