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Showing 10 of 121 results for "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.
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?
International tax - OECD Pillar 1 and 2
Act now, make tomorrow easier and increase competitive advantage
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.
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.
Understanding the global implications of Pillar Two Model Rules
The OECD released the highly anticipated Pillar Two Model rules to provide a framework for implementing a 15% minimum tax referred to as the Global anti-Base Erosion or GloBE tax.
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.
What is IFRS 2?
The accounting of share-based payments remains not well understood and this is evidenced by a number of Interpretations and agenda decisions being issued by the IFRS Interpretations Committee (IFRIC).
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.