Circular on the Pillar Two Model Rules

Topic area:
Status: 15.03.2023 |
Current
Key words:
IFRS, Tax
Initiative
Official name
IASB Exposure Draft 2023/1 ‚International Tax Reform – Pillar Two Model Rules‘
Type
Other
Level 3 / Other
Initiator
IDW
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
09.03.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
–

Source: IDW, IASB Exposure Draft 2023/1 ‚International Tax Reform – Pillar Two Model Rules‘, 2023