Representation of different levels of consolidated financial statements in tax reporting

Summary

Separate levels in tax reporting for local financial statements, late adjustments and group entries (e.g. ppa).

Content

I am looking for an exchange here on how you map the different levels of group reporting in tax reporting.

When I look at the process for tax reporting in all my past projects, I see again and again that
- first of all the entities report taxes for their local financial statements
- in the next step, subsequent IFRS late adjustments has to be assessed separately for tax,
- Group entries, e.g. from purchase prise allocations are to be shown separately in tax reporting.