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OECD BEPS Pillar 2 - Global anti-Base Erosion Rules: Accounting issues
This is a summary of the OECD BEPS 2.0 requirements and the IAS 12 Income Tax questions they raise.
The implementation of the GloBE rules raises a number of accounting questions. In particular, whether these taxes are income taxes in the scope of IAS 12 Income tax and, if so, when and how entities should account for these new taxes.