European Commission Regulation Provides Temporary Exception from Accounting for Deferred Taxes Arising from Pillar 2
Commission Regulation (EU) 2023/2468 of 8 November 2023 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 12 was published in the Official Journal of the EU on 9 November 2023. The regulation introduces a temporary exception from accounting for deferred taxes arising from the implementation of the OECD's Pillar Two Model Rules, as well as targeted disclosures for …
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