IASB issues the ED International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Standard

The IASB issues the Exposure Draft International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Standard to help small-and medium-sized entities (SMEs) respond to international tax reform.
The proposed amendments to the income tax section of the Standard would provide the same relief as the amendments to IAS 12 Income Taxes issued in May 2023.
The ED is open for comment until 17 July 2023.

For further information, please refer to the IASB webiste