OECD Weighing Pillar 2 Deferred Tax Asset Guidance

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OECD Weighing Pillar 2 Deferred Tax Asset Guidance

  • By Sarah Paez
  • By Stephanie Soong

The inclusive framework on base erosion and profit shifting is considering issuing pillar 2 guidance on the treatment of deferred tax assets in jurisdictions with federal and subnational taxes, an OECD official said.

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