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The rules of global taxation are on the brink of change for the first time in nearly 100 years. The leaders of the Organisation for Economic Co-operation and Development (OECD) G20 met in Rome on 30 October 30th 2021 to finalise the agreement for a global minimum tax.
RSM World of IFRS summarises key matters arising from recent IASB discussions and decisions, highlights RSM thought leadership from around the world, and addresses an IFRS application question each month.