As the new year has just started, many organizations will soon start preparing their year end 2022 financial statements. The announced 2023 Tax Plan may have an impact on those financials and especially the income tax position. The impact should be reflected as the 2023 Tax Plan was (substantively) enacted in December 2022.
In this memorandum, we highlight the main (IFRS) tax accounting consequences of the 2023 Tax Plan and some other tax developments relevant to the 2022 financial statements.
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