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OECD Publishes GLOBE Rules Guidance on Deferred Tax Assets

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OECD Publishes GLOBE Rules Guidance on Deferred Tax Assets (1)

  • By OECD

The OECD on January 15 published administrative guidance regarding the application of article 9.1 of the global anti-base-erosion model rules to deferred tax assets from benefits arranged by the government or new corporate income tax rates introduced after November 30, 2021.

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