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Canada: OECD Releases Third Administrative Guidance On Pillar Two And Confirms Delay Of The Pillar One Timeline - Osler, Hoskin & Harcourt LLP Jan 3, 2024 To print this article, all you need is to be registered or login on Mondaq.com. On December 18, 2023, the OECD released the third ...
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Hungarian law/legislation has not defined deferred tax asset and liability until now. Together with the draft legislation on Pillar Two, the concept of deferred tax will be included in the local accounting rules. Regarding the inclusion of deferred tax accounting during the top-up ta...
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