Global tax transformation trends survey
Operations in focus
In 2021 Deloitte surveyed over 300 tax and finance leaders around the world to understand the immediate needs and the future vision of the tax department—and how they plan to get there. We found out that businesses are at a tipping point.
CIAS12: Deferred tax and qualified investment projects
The accounting requirements for deferred tax do not change during periods of tax holiday offered to Qualified Investment Projects (“QIPs”) in Cambodia. This publication discusses the deferred tax considerations – in relation to CIAS 12 – for a QIP during these tax holiday periods.