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Pillar 2 GloBE rules technical series: Understanding how Pillar 2 GloBE impacts tax accounting

Continuing our technical series on Pillar 2 GloBE, this article aims to give an overview of the relationship between tax accounting and Pillar 2 GloBE. As well as highlighting basic accounting principles, the article will summarise issues relating to the...

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Pillar 2 GloBE rules technical series: Understanding how Pillar 2 GloBE impacts tax accounting

Continuing our technical series on Pillar 2 GloBE, this article aims to give an overview of the relationship between tax accounting and Pillar 2 GloBE. As well as highlighting basic accounting principles, the article will summarise issues relating to the...

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