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IFRS and the impact on tax for the retail sector
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October 2006
Many retailers now report their financial results using IFRS (International Financial Reporting Standards). This paper discusses the emerging issues that the move to IFRS has had on tax related areas, covering both cash taxes and accounting for taxes.
It looks at whether the introduction of IFRS has brought any change to cash tax, and at the way retailers approach accounting for taxes. The paper also looks at the specific issues arising for retailers out of the introduction of IFRS and whether it is starting to have an influence.
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