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The International Accounting Standards Board expects to publish the Exposure Draft International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Standard on 1 June 2023.

The document will be available to download from the Open for comment section and from the Amendments to the IFRS for SMEs Accounting Standard—International Tax Reform—Pillar Two Model Rules project page.

To comment on the Exposure Draft you will need to have an IFRS Foundation account, which can be created here.

We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.

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