The IFRS Quarterly Tax Developments for the quarter ended 31 December 2023 is attached below. This new publication is modeled after the highly-demanded US GAAP Quarterly Tax Developments. The new publication provides a quarterly overview of enacted and substantively enacted tax legislation and related IFRS accounting implications, as well as regulatory developments and other items through 31 December 2023, except as noted. Highlights of this edition include:
— Tax legislation enacted or substantively enacted this quarter
— Other developments to consider for the quarter and year-end provisions
— Things we have our eyes on
— IASB update
Related resources
— For more information about EY's Global Tax Accounting and Risk Advisory Services, visit us at Tax accounting and risk advisory services | EY - Global.
