Basis for Conclusions - Revisions to the Code Addressing Tax Planning and Related Services

This Basis for Conclusions is prepared by IESBA staff. It provides background to the project and explains the rationale for the IESBA’s proposals in the Revisions to the Code Addressing Tax Planning and Related Services and how the IESBA has addressed the significant matters raised on exposure. The Basis for Conclusions relates to, but does not form part of, the pronouncement approved by the IESBA.