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The impact of IFRS 17 transition mechanisms legislated by tax authorities on the GloBE effective tax rate of South Africa headquartered insurers
During 2021 the Organization for Economic and Cooperative Development (‘OECD') released the Global Anti-Base Erosion Rules (‘GloBE Rules') as part of a two-pillar solution to address the challenges identified regarding the digitization of the economy. This significant development was preceded by the...
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| Language: | English English |
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Department of Finance and Tax
2025
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