In its comment letter, EFRAG supports the proposed requirements as they would remove the existing inconsistencies in accounting for uncertain income tax treatments.

EFRAG also observes that the proposed requirements may, in certain circumstances, lead to accounting for uncertainties arising on other taxes or positions which may be viewed as economically similar to income taxes, on different bases. Without influencing the IFRS Interpretations Committee’s work on finalising the Interpretation, EFRAG suggests that the IASB consider whether and how to address these differences.


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