Financial Reporting Alert 24-1, Frequently Asked Questions About “Pillar Two” (Updated)
Published on:
15 Apr 2024
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This Financial Reporting Alert provides responses to some frequently asked questions about how an entity should account for the tax effects of the global anti-base erosion model rules (“Pillar Two”) established by the Organisation for Economic Co-operation and Development (OECD).
This Financial Reporting Alert has been updated to address additional questions about how an entity should account for the tax effects of the Pillar Two framework.
