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UK FRC introduces Pillar Two deferred tax reporting relief
12 July 2023 -
Australia delays tax transparency law
23 June 2023NGOs and trade unions left disappointed as government delays public country-by-country reporting requirements for a year after corporate lobbying campaign
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ISSB urged to revamp approach to social standard-setting
06 June 2023IFRS Sustainability Consultative Committee calls for research on social standard to encompass human capital and human rights and factor in a broader range of stakeholders
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IASB consults on Pillar Two tax relief in SME standard
02 June 2023 -
IFAC backs zero corruption to be 18th SDG campaign
29 May 2023Scott Hanson, director, global engagement and policy at IFAC, discusses the role of anti-corruption reporting, on the back of the launch of a report reviewing current practices.
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IASB issues temporary relief Pillar 2 deferred tax accounting
24 May 2023 -
MHA: UK FRC's proposed accounting exemption on Pillar Two deferred taxes
21 April 2023 -
IASB to provide temporary relief on deferred tax reporting
12 April 2023And to require targeted disclosures on exposure to OECD Pillar 2 model rules
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Momentum building behind making country-by-country tax reporting public
15 February 2023Shareholder resolutions and national regulations are pushing for companies to publicly disclose their taxes and business activities in every country
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KPMG guide on BEPS Pillar 2
24 January 2023