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22 December 2025

IFRS version of Q4 Quarterly Tax Developments now available | December 2025

The IFRS Quarterly Tax Developments for the quarter ending 22 December is attached below. 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 through 23 December 2025, except as noted. Highlights of this edition include:

 — Tax developments

 — Other considerations

 — Things we have our eyes on

 — IASB update

 — Appendix A: 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 – Q4 | December 2025

Document ID: 2025-5026

 
 

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