CERTYNEX IFRS ACADEMY

In Marquenne's jurisdiction, the tax rate depends on the level of taxable profit (graduated rate scale). Which rate does it apply to its temporary differences?

The average rate expected on the taxable profit of the periods of reversal.

The marginal rate of the highest band of the scale.

The rate of the first band, as the difference is small.

The average rate actually borne on the profit of the period ended.