IFRS Quarterly Tax Developments 31 December 2024 

This publication is designed to help identify changes in tax law and other tax developments that may impact tax accounting and reporting.

It provides a quarterly overview of certain enacted and substantively enacted tax legislation and IFRS accounting developments, as well as certain regulatory developments and other items through 11 December 2024, except as noted. Highlights of this edition include:  

  •  Tax legislation enacted or substantively enacted this quarter:
  •  Other considerations 
  •  Things we have our eyes on 
  •  IASB update 
  •  For more information about EY's Global Tax Accounting and Risk Advisory Services, visit us at Tax accounting and risk advisory services | EY - Global

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