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International Tax Reform – Pillar Two Model Rules: Proposed Amendments to IAS 12

Author	APC
Division	Corporate Reporting
Keywords	IFRS
Categories	Financial Reporting
Date	2023
URL	https://www.ifrs.org/content/dam/ifrs/project/international-tax-reform-pillar-two-model-rules/exposure-draft-and-comment-letters/iasb-ed-2023-international-tax-reform-pillar-two.pdf