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International Tax Reform – Pillar Two disclosures in practice
This publication discusses the disclosure requirements for Pillar Two income taxes introduced by amendments to IAS 12 Income Taxes.
It provides illustrations from published annual and interim financial statements of entities that have disclosed information regarding Pillar Two income taxes and may assist entities in developing disclosures for the Pillar Two income taxes that meet the requirements of the Amendments to IAS 12. It discusses the standard’s disclosure requirements in the context of both annual and interim reporting.