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Amendment to IAS 12 - International Tax Reform - Pillar two model rules

Completed
Endorsement consultation
Kathrin Schoene
Juan Jose Gomez de la Calzada
Monica Franceschini
Juan Jose Gomez de la Calzada

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EFRAG FR TEG & EFRAG CFSS Meeting 14 September 2023

07-01 EFRAG FR TEG-CFSS - IAS 12 Pillar Two model rules - 2023-09-14.pdf
07-02 IAS 12 Pillar Two model rules - EFRAG FR TEG-CFSS - 2023-09-14.pdf
07-03 IAS 12 Pillar Two model rules - ASAF paper AP6A - EFRAG FR TEG-CFSS 2023-09-14.pdf

EFRAG FR TEG Webcast Meeting 31 May 2023

01-01 - Cover note - EFRAG FR TEG 2023-05-31 .pdf
01-02 - Letter to the EC regarding Endorsement Advice of Amendments to IAS 12 (clean) - EFRAG FR TEG 2023-05-31.pdf
01-03 - Letter to the EC regarding Endorsement Advice of Amendments to IAS 12 (mark-up) - EFRAG FR TEG 2023-05-31.pdf
01-04 EC letter requesting advice on the endorsement of the Amendments.pdf

EFRAG FRB Meeting 24 April 2023

02-01_EFRAG FRB 2023-04-24 Cover note.pdf
02-02 - Preparatory document of draft endorsement advice - EFRAG FRB 2023-04-24.pdf
02-03 EFRAG's comment letter compared to lastest IASB's decisions - EFRAG FRB 2023-04-24.pdf

EFRAG FR TEG Meeting 13 April 2023

05-01 Cover Note - IAS 12 Amendment - Impact from International Tax Reform - EFRAG FR TEG 13042023.pdf
05-02 Issues Paper - IAS 12 Amendment - Impact from International Tax Reform - EFRAG FR TEG 13042023.pdf

EFRAG FRB and EFRAG FR TEG Joint meeting March 2023

01-01 IAS 12 Amendment - Cover note - Joint EFRAG FR TEG-FRB 23-03-10.pdf
01-02 Feedback on outreach activities - IAS 12 amendments - EFRAG FR TEG - FRB joint meeting - 23-03-10.pdf
01-03 - Comment letter analysis on IAS 12 - EFRAG FR TEG - FRB joint meeting 23-03-10.pdf
01-04 – Proposed Final comment letter- Joint EFRAG FR TEG-FRB 23-03-10.pdf
01-05 – Proposed Final Comment Letter compared with EFRAG Draft Comment Letter.pdf

EFRAG FR TEG- CFSS Meeting 6 February 2023

02-01 Presentation ED International Tax Reform - Pillar Two model rules EFRAG FR TEG-CFSS 06-02-2023.pdf
02-02 AP1 International Tax Reform_ASAF Feb 2023 - EFRAG FR TEG CFSS 2023-02-06.pdf
02-03 EFRAG Draft Comment Letter on ED-2023-1 International Tax Reform - Pillar Two Model Rules.pdf

EFRAG FRB Meeting 27 January 2023

02-01 IAS 12 Amendment - Cover note - EFRAG FRB 23-01-27 - Copy.pdf
02-02 EFRAG DCL ED IAS 12 - International Tax reform - FRB 2023-01-27.pdf

EFRAG FR TEG Meeting 18 - 19 January 2023

09-01 IAS 12 Amendment - Cover note - EFRAG FR TEG 23-01-19.pdf
09-02 - IAS 12 Amendment - Issues paper - EFRAG FR TEG 23-01-19.pdf

EFRAG FRB meeting December 2022

11-01 IAS 12 Amendment - Cover note - EFRAG FRB 22-12-21.pdf
11-02 IAS 12 International Tax Reform IASB slides - EFRAF FRB 2022-12-21.pdf

EFRAG FR TEG meeting 01 December 2022

04-01 IAS 12 Amendment - International Tax Reform - EFRAG FR TEG 01-12-2022.pdf
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