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The International Accounting Standards Board expects to issue International Tax Reform—Pillar Two Model Rules, which amends IAS 12 Income Taxes, on 23 May 2023.

IFRS Digital Subscribers and IFRS Digital and Print subscribers will be able to download the document from the IFRS Accounting Standards Navigator and from the project page. IFRS Digital and Print subscribers will also be sent a printed copy of the document, and printed copies will also be available to order from the IFRS Shop.

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IFRS Accounting Standards development
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IAS 12 Income Taxes