Research Article
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Article title
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Abstract
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Keywords
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Relevance to practice
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1. Introduction
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1.1. IASB standard setting
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1.2. Research population
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1.3. Structure of this research
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1.4. Limitations of this research
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2. Impact of Pillar Two income taxes and the disclosure in annual reports
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2.1. Application of the mandatory temporary exception and disclosure highlighting amendments in IAS 12
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2.1.1. Application of the mandatory temporary exception
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2.1.2. Disclosure mentioning change in accounting policy owing to amendments in IAS 12
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2.2. Current tax expense (income)
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2.3. Quantitative and qualitative disclosures
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2.3.1. Significance and disclosure of impact (Quantitative Information)
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2.3.2. Disclosure of qualitative information
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2.3.3. Tax mechanisms disclosed and undisclosed future impact
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2.3.4. Application of the transitional safe harbour rules
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2.3.5. Country analysis
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2.3.6. Sources of information used
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2.3.7. Placement of Pillar Two income tax disclosures
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2.3.8. Status of impact analysis
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2.3.9. Relationship between disclosed impact and ETR
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2.3.10. OECD budgeted impact and country information
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2.4. Illustrations of comprehensive Pillar Two disclosure
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3. Concluding remarks
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Acknowledgements
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References
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Appendix 1
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