International Tax Reform—Pillar Two Model Rules – AcSB

Date recorded:

At its meeting on February 15, 2023, the AcSB discussed its draft response letter to the IASB’s Exposure Draft and provided staff with comments to incorporate into the final response letter. The Board will submit its letter by the March 10, 2023, deadline. The AcSB also discussed the domestic implications of the IASB’s proposals. The Board directed staff to further research the impact of the International Tax Reform on applying Part II of the Handbook, to determine next steps.

Review the Executive Summary on the AcSB's Web site.

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