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EY Comment Letter - Tax Reform — Proposed amendments to IFRS for SMEs
EY has submitted a comment letter to the IASB on ED International Tax Reform — Pillar Two Model Rules Proposed amendments to IFRS for SMEs.
The IASB proposed to introduce a mandatory temporary exemption to the requirements in Section 29 Income Tax of the IFRS for SMEs standard (the Standard) regarding the recognition of deferred tax assets and liabilities related to Pillar Two income taxes. See EY's comment letter in response.