21/02/2023 - REMINDER | EFRAG Draft Comment Letter on the IASB’s ED International Tax Reform – Pillar Two Model Rules - Deadline 27 February 2023
EFRAG asks constituents to provide their views on the EFRAG draft comment letter in response to the IASB's Exposure Draft 2023/1 International Tax Reform—Pillar Two Model Rules (Proposed Amendments to IAS 12) (the “ED”).
Comments are welcome by 27 February 2023.
On 30 January 2023, EFRAG published its draft comment letter in response to the IASB's ED 2023/1 International Tax Reform—Pillar Two Model Rules (Proposed Amendments to IAS 12).
Comments on EFRAG’s draft comment letter can be submitted until 27 February 2023. EFRAG is interested in the views of various stakeholders, to be able to develop a European view and in order to provide feedback to the IASB that strikes the right balance between the costs and benefits of the proposed approach.
For this, EFRAG is keen to receive feedback on the questions raised both by the IASB and EFRAG in its draft comment letter (‘questions to constituents’). EFRAG is currently planning to issue a final comment letter in the first half of March 2023.
Download EFRAG's Draft Comment Letter here.
