Commission Regulation (EU) 2023/2468 of 8 November 2023 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 12 was published in the Official Journal of the EU on 9 November 2023. The regulation introduces a temporary exception from accounting for deferred taxes arising from the implementation of the OECD's Pillar Two Model Rules, as well as targeted disclosures for affected entities. This is in line with amendments to tax accounting requirements issued by the Inte…