OECD Pillar Two discussion to be continued today
24 Nov, 2022
At the meeting on 22 November, the IASB asked the staff to explore alternatives to the staff recommendation to require an entity to disclose whether it is in the scope of the Pillar Two model rules and whether it operates in low-tax jurisdictions.
The staff have developed an addendum to the paper developed for the 22 November meeting (summarised here). It will discussed today at 13:30 hours.
