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Article on proposed changes to IAS 12
Donald Drysdale, our non-executive Chairman, has written an article for Tax Journal discussing the proposed changes to IAS 12 as part of the IASB's income tax project to reduce the differences between the IFRS standard and FAS 109. Donald pays particular attention to the aspects of the proposals that will impact the workload, systems and processes of in-house tax departments.
The full text of the article, reproduced with the kind permission of Tax Journal, can be downloaded below.