글로벌 최저한세(필라2) 도입에 따른 이연법인세 회계 영향 예비적 분석

The IASB has introduced a temporary exception that excludes the effects of deferred taxes arising from the application of Pillar II. This study examines the effects that occur when the principles of deferred taxes are applied to temporary differences resulting from Pillar II through hypothetical case studies. First, excluding the current Pillar II corporate taxes from deferred tax accounting appears to cause distortions in reported corporate tax expenses. Second, if Pillar II corporate taxes are introduced into deferred tax accounting, it is likely that deferred taxes for financial accounting purposes and those for tax accounting purposes will need to be managed separately. Third, there appears to be potential for utilizing the processes under the current consolidated tax system to implement Pillar II. Fourth, stricter corporate tax accounting management is needed for foreign subsidiaries, and it may be inevitable that control through the application of computerized systems will be required. This study differentiates itself from previous research by examining, through case studies, the impact of Pillar II on deferred tax accounting. In particular, the significance of this study lies in proposing issues worth considering in advance from the perspectives of relevant institutions and companies, should deferred tax accounting regulations be applied.