06 January 2025

Updated IFRS version of Quarterly Tax Developments - December 2024 issue available

The IFRS Quarterly Tax Developments for the quarter ending 31 December has been updated to include certain developments identified from 12 December through 31 December 2024. This publication provides a quarterly overview of certain enacted and substantively enacted tax legislation and IFRS accounting developments, as well as certain regulatory developments and other items. The December 2024 edition released last year covered developments through 11 December 2024, except as noted. This update takes us through the end of December. Highlights include: 

 — Tax legislation enacted or substantively enacted this quarter

 — Other developments to consider for the quarter and year-end provisions

 — Things we have our eyes on

 — IASB update

 — Overview of Pillar two implementation across the world

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RELATED RESOURCES — For more information about EY's Global Tax Accounting and Risk Advisory Services, visit us at Tax accounting and risk advisory services | EY - Global

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Attachment

IFRS Quarterly Tax Developments - December 2024

Document ID: 2025-0128