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June
Extraordinary International Tax Newsletter - June 2023 - New Transfer Pricing Rules
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Our latest insights
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IFRS NEWS
Insights into IFRIC 23
Effective for financial years beginning on or after 1 January 2019, IFRIC 23 ‘Uncertainty Over Income Tax Treatments’ (‘the Interpretation’) requires entities to consider the potential for adverse tax determinations being made by taxing authorities while under a hypothetical tax review – and record a liability (and expense) where such a finding is considered “probable”.
![Covid-19: Going concern considerations](/globalassets/1.-member-firms/brazil/6.insights/464x422-listing-article-image/3622403.jpg)
IFRS NEWS
Covid-19: Going concern considerations
Many entities will need to apply significant judgement and will be required to consider the impact of material uncertainties in assessing the entity’s ability to continue as a going concern.
![Covid-19's impacts on the mid-market](/globalassets/1.-member-firms/global/insights/insight-content-blocks-and-media/mid-market-index-h1-2020/global-464x422.jpg)
Global business pulse
Covid-19's impacts on the mid-market
Grant Thornton’s new index into the health of mid-sized companies comes at the most difficult time in a generation for these companies.
![Unlock Brazil](https://www.grantthornton.com.br/contentassets/6ea0f87d173f402b9eafa45272f76ab9/2019.jpeg)
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