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Showing 10 of 137 results for "pillar 2"
US - Tax Pillar 2
Outlining challenges of Pillar 2 compliance for multinationals
Pillar 2 has been ratified by the governments of more than 100 countries, so U.S. multinationals are likely to deal with its effects in many places.
Tax
Why businesses need to act now on OECD Pillar 2
Given the need to find out how much the tax bill could rise under Pillar 2 and with the compliance demands likely to put systems under severe strain, the case for getting preparations underway is compelling.
Tax
Key updates on the global implementation of Pillar 2
We round-up the progress on implementation in a selection of leading economies worldwide. We also look at the impact on businesses, likely go live timings and what could potentially delay or derail the process.
Tax
Pillar 2 should be at the forefront of strategic plans
So why is Pillar 2 so strategically critical and how can businesses turn a potential challenge into a source of competitive advantage?
Tax
What the OECD implementation package means for you
Guidance on safe harbours and penalty relief; Public consultation document on the Global Anti-Base Erosion (GloBE) information return; and Public consultation document on tax certainty for the GloBE Rules, released as part of the OECD long-anticipated implementation package for Pillar 2.
IFRS
IFRS Alerts
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
International tax - OECD Pillar 1 and 2
Act now, make tomorrow easier and increase competitive advantage
Insights into IFRS 15
Step 2: Identifying a performance obligation
IFRS 15 ‘Revenue from Contracts with Customers’, was jointly developed by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) to align revenue reporting practices under IFRS and US GAAP. The objective of the standard is not to alter the definition of revenue, but to improve comparability by establishing a clear framework for recognising and measuring revenue.
Insights into IFRS 2
Insights into IFRS 2 summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.