Tax Policy Alert OECD releases Administrative Guidance on the Pillar Two Global Minimum Tax Rules 7 February 2023 In brief The OECD released Administrative Guidance ('guidance') on the Pillar Two Global Anti-Base Erosion Rules (GloBE Rules) on 2 February. The guidance was approved by the OECD/...
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Real Estate Acquisition Financing: Term Sheet and Loan Commitment, Due Diligence, Acquisition Loan Agreement, Promissory Note, Mortgage/Deed of Trust, Assignment of Leases and Rents, Assignment of Agreements, Guaranty and Indemnification Agreements, Closing Documents and Other Ancillary Documents, Subordinat...
Note on Non-GAAP Financial Measures This release includes information based on financial measures that are not recognized under generally accepted accounting principles in the United States (“GAAP”), such as Adjusted EBITDA, Adjusted Net Income, Adjusted Diluted Earnings per Share, ...
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The article discusses the guidance note prepared by the Revenue Commissioners for the finalization of the Finance Act of the International Financial Reporting Standards in Ireland. The Revenue Commissioners explains the aspect of profit in accordance with Irish general accepted accounting practice. The ...
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Note on Non-GAAP Financial MeasuresThis release includes information based on financial measures that are not recognized under generally accepted accounting principles inthe United States("GAAP"), such as Adjusted EBITDA, Adjusted Net Income, Adjusted Diluted Earnings per Share, Gross Levera...