[Dialogue with standard setters]
The object of this brief note is to analyze the interest of EFRAG in fiscal matters on the basis of its activities through an examination of the different papers it has produced over the years. In its activity, both as advisor to the standard setting and enforcement and as proactive stimulator of debate on relevant issues, the EFRAG has demonstrated a certain interest towards the question of tax. A piece of research carried out has led to a list (starting from the most recent and ending with the oldest) of 10 discussion papers addressing the subject at hand, of which we give here only the titles: 1. 08/02/2013: EFRAG and FRC issues, the feedback Statement on the Discussion Paper “improving the Financial Reporting of income tax”; 2. 04/09/2012: EFRAG reports on consolidated input received in European outreach events on the discussion paper on improving the Accounting of Income taxes; 3. 14/06/2012: EFRAG reports on input received at the European outreach event held on 15th March in Milan on the discussion papers ‘Business Combination under Common Control’ and ‘Improving Financial Reporting of Income tax’; 4. 01/06/2012: EFRAG reports on input received at the European outreach event held on 18th April in Vienna on the discussion papers ‘Business Combination under Common Control’ and ‘Improving Financial Reporting of Income tax’; 5. 30/05/2012: EFRAG reports on input received at the European outreach event held on 15th May in Warsaw on the discussion papers ‘Business Combination under Common Control’ and ‘Improving Financial Reporting of Income tax’; 6. 29/05/2012: EFRAG reports on input received at the European outreach event held on 17th April in Amsterdam on the discussion paper ‘Improving Financial Reporting of Income tax’; 7. 10/05/2012: EFRAG reports on input received at the European outreach event held on 16th April in London on the discussion papers ‘Business Combination under Common Control’ and ‘Improving Financial Reporting of Income tax’; 8. 10/09/2009: EFRAG’s Comment Letter on IASB ED Income tax; 9. 28/07/2009: EFRAG extends its comment deadline on the IASB ED Income taxes; 10. 05/06/2009: EFRAG extends its comment deadline on the IASB ED Income taxes. This list of Discussion Papers is essentially the result of two major projects in our area of interest, as it may be inferred from reading the last Annual Review (2011): Business Combinations under Common Control and Improving the Financial Reporting of Income Tax. […]
