CERTYNEX IFRS ACADEMY

Wiltrane is subject to a regime in which tax depends on the distribution of profits. What information does it provide about the potential tax consequences of paying dividends?

Only the rate applicable to distributed profits.

Their nature, the practicably determinable amounts, the existence of non-determinable amounts, and the features of the regime.

No information as long as no dividend is declared.

The total amount, which must be computed even if impracticable.