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Tax impact of adopting IFRS: UK Alert

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31 Aug 2003

Deloitte & Touche (United Kingdom) has published the first in a series of Alerts describing tax implications of adopting International Financial Reporting Standards.

The Alert notes: "The Inland Revenue position is that they do not believe IAS requires wholesale tax changes but there are circumstances where it is, or would be, 'good policy' to depart from following the accounts for tax purposes. " Click to Download (PDF 421k). Future Alerts will focus on transfer pricing and financial instruments, among other issues.

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