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IASB Project on International Tax Reform Pillar Two Model Rules
This publication summarises the IASB’s tentative decisions in response to potential financial reporting issues around GloBE model rules.
In its November 2022 meeting, the International Accounting Standards Board (IASB) made significant progress in its response to the potential financial reporting issues associated with Pillar Two model rules. In this publication, we summarise the tentative decisions taken by the IASB and our views on the issue.