The business moved to its present location at 201 East Second, Hutchinson, Kansas in 1975. Click here to extend your session to continue reading our licensed content, if not, you will be automatically logged off. Guidance effective for calendar year-end nonpublic companies, Youre talking, the FASB and IASB are listening. In 1970, the late Joe Gingerich and his two sons, Ron and Ralph Doc Gingerich purchased the company. PwC Real Estate Investor Survey /citations/pwc-real-estate-investor-survey Quarterly analysis of various sectors of the real estate market (e.g., retail, warehouse, apartment) and markets in major U.S. cities based on investor surveys. CoStar is a leader in commercial real estate information, analytics and news. Please see www.pwc.com/structure for further details. Find granular insights for national, regional and city-level markets across five main property sectors, plus various specialty markets. Y Listen to our. We also provide a complete Real Estate and Personal Property Auction service. You can set the default content filter to expand search across territories. Talking ESG: Taking reporting from theory to action, Quarterly accounting and reporting webcast, ESG accounting and reporting fall webcast series, ESG: What finance teams need to know (CPE-eligible webcast replay), Infrastructure legislation: Clean power provisions, Accounting and disclosure implications of natural disasters, Accounting for your companys zero-carbon future, Are boards keeping up with cyber risk oversight? A wealth of knowledge at your fingertips Improve cash flow assumptions with data derived from investors in the marketplace. By continuing to browse this site, you consent to the use of cookies. Real estate capital markets ended 2021 on a strong note Commercial real estate investment volume has bounced back from its COVID-19 nadir. Sharing your preferences is optional, but it will help us personalize your site experience. The PwC Real Estate Investor Survey is an authoritative source for capitalization and discount rates, cash flow assumptions and actual criteria of active investors, as well as property market information. Our Agents. Take the next step forward with PwCs ESG services. All rights reserved. 0000001393 00000 n HAn EX@Q,zMTCoe==732\#n^+d|JHkZ=P ".#dV w9m_Jui/S_cDT^HmTUyp7T';%++d!K%+d!&K#3&#d1 It also includes a Construction Cost Estimator and a Square Foot Estimator. Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Please correct the errors and send your information again. This content is copyright protected. @lZh dg "I`($>dCW@$ ]>f a% {*23J---SR+KRsKRSj!ABPi 5Zho @p2A! 45-220(c)(2): "the requester does not intend to, and will not: (A) Use Copyright 2022 President & Fellows of Harvard College. Investor Survey helps make it simple. Refer to the FASBs, Lease accounting - Springing forward (CPE-eligible webcast replay), Rebuilding revenue - Accounting and reporting trends in revenue (CPE-eligible webcast replay). Survey research may bifurcate among quality of the asset class as indicated in Table 13.3. For subscription information, please email us-pwcsurvey@pwc.com. They see executive pay as a lever to encourage change. 0000021513 00000 n We have two certified and licensed Real Estate and Personal Property Appraisers on staff. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. To access CoStar, please email Kai Petainen (kpetaine@umich.edu) to set up an appointment. To date, the SEC has not indicated whether it would provide similar relief again; therefore, companies should be preparing now to account for the potential effects on their year-end financial statements. 0000013192 00000 n In 1970, the late Joe Gingerich and his two sons, Ron and Ralph "Doc" Gingerich purchased the company. 2021 Global investor survey: The economic realities of ESG. A companys response to these macroeconomic events determines the impact, and in turn, the financial reporting implications. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Source: PwC Real Estate Investor Survey; personal survey conducted by PwC during April 2021. 0000026697 00000 n Our dedicated real estate specialists provide audit, tax and a broad range of consulting services to members of the private and public sector. All rights reserved. One way to tell that is by understanding who is responsible for it and how they are incentivised. trailer <]/Prev 30471>> startxref 0 %%EOF 49 0 obj <>stream Executive leadership hub - Whats important to the C-suite? The standard is effective for public business entities in January 2023; all other entities have an additional year to adopt. Here are the 4 main results with respect to the current Swiss market: 1. Information & Operations and is provided as a service to the residents and Amendments to Regulation S-K became effective in February 2021, which modernize, simplify, and enhance MD&A, streamline supplementary financial information, and eliminate the requirement to provide certain selected financial data. Now in its 18th edition, explores two shifts which are, as one 2018 Were at a tipping point where ESG has gone mainstream. This is similar to how the acquisition method is applied in a business combination.The difference between the cost basis of the investment, and the investors share of the net assets inthe investees books is commonly referred to as a basis difference. 0000027362 00000 n 0000026394 00000 n Sedgwick County assumes no liability whatsoever associated www.appraisalinstitute.org VALUATION Q3 2021 39 PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Residential: All investors in the survey deduct non-recoverable OpEx (service charges, maintenance expenses, property management and rent loss) when calculating the NOI. Interested in staying current on newly released PwC accounting, financial reporting, and business content, in addition to highlights from regulators and standard setters? However, there were differences with respect to calculating tenant improvements, determining Capex proportion, and dealing with leasing commissions. 0000027279 00000 n Executive leadership hub - What's important to the C-suite? Analyze real estate with greater confidence Make informed decisions and better prepare property analyses. {{contentList.dataService.numberHits}} {{contentList.dataService.numberHits == 1 ? Q4 2021 Q3 2021 Q2 2021 Q1 2021 Affiliations & Coalitions . In the fourth quarter of 2021, President Biden signed the Infrastructure Investment and Jobs Act, which signals a long-term federal commitment to secure and modernize existing infrastructures, and support a transition to a clean economy. 0000009257 00000 n CBRE offers a broad range of integrated services, including facilities, transaction and project management; property management; investment management; appraisal and valuation; property leasing; strategic consulting; property sales; mortgage services and development services. All Appraisal Institute professionals receive complimentary printed copies of Valuation magazine. Our survey data and analysis is built on PwCs knowledge from 35 years of tracking and reporting on the commercial real estate marketplace. ESG is becoming more integrated into investment decision making, with a significant majority of respondents wanting companies to embed ESG into corporate strategy. Each quarterly Survey issue contains:cash flow assumption data for 35 national and regional markets, Overall Cap Rate analysis, PwC Real Estate Barometer, Market pricing opinions, Valuation issues, and cash flow assumption data for three niche national markets including Hospitality, Development land, Student housing, and Self storage. https://kresgeguides.bus.umich.edu/realestate, PwC Real Estate Investor Survey (Ross School Only), PwC Emerging Trends in Real Estate (Ross School Only), CoreLogic - Parcel Level Real Estate Data, National Association of Realtors - Research Reports, National Association of Industrial and Office Properties (NAIOP), NAIOP - Commercial Real Estate Development Association, Building Owners and Managers Association (BOMA). 2017 Emerging Trend in Real Estate is an annual report that looks at economic and social trends that are impacting housing, apartment, retail, hotel, office, and other real estate segments in the US and Canada. COPYRIGHT 2012 The Appraisal Institute. While we make every effort to produce and publish the most current and accurate information possible, portions of this information may not be current or correct. Property Information Search. Display More. The clear message: the time for a single set of globally aligned non-financial reporting standards is here. High-street retail yields have been in constant decline over the past six months. This report is a joint survey by PwC and the Urban Land Institute. CBRE Group, Inc. is the worlds largest commercial real estate services and investment firm. " Additionally, 63% of companies that are actively engaged with the . >(PwCh=ndwMRZW;Zl Sedgwick County makes every effort to Colliers International Group Inc. is a top tier global real estate services and investment management company operating in 69 countries. The Appraisal Institute is the nation's largest professional association of real estate appraisers, offering MAI, SRA, AI-GRS, and AA-RRS designations. The retail snapshots show rents and trends for different markets. Its important that companies respond to the call for more comprehensive and reliable reporting on ESG risks and opportunities to build trust with their investors and other stakeholders. sctfeedback@sedgwick.gov. hb``d``d T,D5AG*mBX\ NAIOP, the Commercial Real Estate Development Association, is the leading organization for developers, owners and investors of office, industrial, retail and mixed-use real estate. We frequently receive questions about that. If not, consider the impact to margins and how long those impacts may last. 6 0 obj <> endobj xref 6 44 0000000016 00000 n They publish several research reports including ones on the economic impact of commercial real estate development. 0000007897 00000 n 0000001176 00000 n The comparability that comes from having a globally aligned set of non-financial reporting standards also would increase trust in the numbersand that would go a long way with investors. Key insights from the survey report show: NAI Global is a leading global commercial real estate brokerage firm. Quickly evaluate contemporary and historical survey data and analyze trends across over 40 markets with an easy-to-use dashboard that puts more than 20 years of commercial real estate data at your fingertips. R.E.I.B., Inc. was established in 1959 by a group of nine local businessmen. 0000026307 00000 n Please reach out to, Effective dates of FASB standards - non PBEs, Business combinations and noncontrolling interests, Equity method investments and joint ventures, IFRS and US GAAP: Similarities and differences, Insurance contracts for insurance entities (post ASU 2018-12), Insurance contracts for insurance entities (pre ASU 2018-12), Investments in debt and equity securities (pre ASU 2016-13), Loans and investments (post ASU 2016-13 and ASC 326), Revenue from contracts with customers (ASC 606), Transfers and servicing of financial assets, Compliance and Disclosure Interpretations (C&DIs), Securities Act and Exchange Act Industry Guides, Corporate Finance Disclosure Guidance Topics, Center for Audit Quality Meeting Highlights, Insurance contracts by insurance and reinsurance entities, House passes Build Back Better reconciliation bill, Don't wait until the SEC staff asks you about climate change, Talking ESG: How new EU rules may impact your reporting, SEC amends MD&A and eliminates selected financial data, Inventory and cost of sales: Whats trending in SEC comments, Non-GAAPfinancial measures: 5 things you need to know, SEC Comment Letter trends: Non-GAAPmeasures, Guidance effective for calendar year-end public companies. And supply chain disruptions, labour shortages and increased . Many of the provisions within the bill would be effective for tax years beginning after December 31, 2022. ===; !mAx':6U"O?#w`Qn"S!Q(nvdYQ$stU%~H.`KFu(nxIK[2 Oaf?daO32OS,7zw zGb8oL]G~E=ju1n)Q3B-w9dmpuHQ7$,;0+3W ~ endstream endobj 26 0 obj <>stream [!LSNQ/;X';KZVp/2HC endstream endobj 19 0 obj <>stream 0000002259 00000 n Basel, Berne, Lausanne and Winterthur constitute the mid-range with minimum ARYs of between 2.7% and 2.9%. Problems in using the application may be For example, has the company made other sourcing arrangements or been able to raise prices to offset the lost volume or rising costs? 0000016843 00000 n 0000002125 00000 n For example, this guidance requires certain categories of revenue and cost of sales to be presented separately. 0000008679 00000 n *`Z*G0,6**+PV^plAoG`oVqkU70 endstream endobj 21 0 obj <> endobj 22 0 obj <>stream Digital Edition Enjoy the interactivity and convenience of the digital edition of Valuation . If you have any questions pertaining to any of the cookies, please contact us us_viewpoint.support@pwc.com. Available Properties Upcoming Auctions Sold Listings Sold Auctions About Us Careers News & Events Contact Farm & Ranch Real Estate Energy Appraisal Forestry Insurance Hunting Leases FNC Ag Stock Farmers National Company is a licensed real estate broker in +(#9\)./B n%\am v(Vgj`z3bs\] N5byS!TC*fF-$DBO In the regions,only core properties have seen a considerable compression over the past six months, with an average decrease of 9 basis points (bps). Non-GAAPmeasures that are deemed misleading or a use of individually-tailored accounting principles are also not permitted. Please see www.pwc.com/structure for further details. Clerk's Office. By using this site, you are making the following certification pursuant to Today's learner has a myriad of educational options to choose from-both online and off. Follow along as we demonstrate how to use the site. In contrast, portfolio sales volume decreased by 43%, from $12.5 billion to $7.1 billion. Appraisals. Two new standards were issued in the fourth quarter that apply only to nonpublic entities: For a complete list of recently issued accounting standards and their effective dates for public and nonpublic companies, including links to PwC resources, refer to the, The window for public comment on the FASBs. If an investee disposes of an asset for which the investor has a basis difference, the investor should write off the basis difference as an adjustment to equity method earnings. For further information on the Build Back Better reconciliation bill, read our Tax Insight, A new leadership team is now in place at the PCAOB with the, While the SEC continues to work on proposed climate disclosure rules for US public companies, the SECs Division of Corporation Finance, Its not just the regulators and standard setters talking about ESG. As illustrated below, single-asset property sales volume decreased by a moderate 5.0%, from $26.8 billion in 2018 to $25.4 billion in 2019, while entity sales volume increased by 6%. Its grounded and unbiased; you are just publishing the facts as presented to you., Thanks for producing quality reports, maintaining quality research and providing unbiased analyses., Real Property Tax Administrator,US Office of Tax & Revenue, No one is better at walking through the information than you guys. R.E.I.B., Inc. has a staff of professionals, all licensed in the State of Kansas, ready to list your property for sale. Investors generally place more trust in ESG information that has been assured and they want it to be assured at the same level as financial statement audits. Designed for bothjob seekersandemployers, we give job seekers the tools they need to find and land appraisal positions and we give employers easy-to-use resources for locating the best and brightest real estate valuation professionals. The research section contains industry resources such as case studies and white papers. with the use or misuse of such data, and disclaims any For more information, listen to our podcast, Project spotlight: EITF adds project on investments in tax credit structures, In the fourth quarter, the EITF picked-up a new, Looking for a complete list of active standard-setting projects? 0000005523 00000 n All rights reserved. Wednesday, 26 April, 2023 - As businesses embrace the metaverse across the globe, almost 70% of business executives in India plan to integrate the metaverse into their organisational activities as per the report by PwC India titled, " Our Take - Embracing the Metaverse. Non-High-Street Retail: Yields for retail properties off the high streets remained roughly stable over the past six months. businesses of Sedgwick County by the Sedgwick County Treasurer, Appraiser and Please seewww.pwc.com/structurefor further details. Today, companies are permitted to make a policy election to either treat the impacts of GILTI as a period expense or consider the impacts in the measurement of deferred taxes. 0000021939 00000 n PwC's Hospitality and Leisure practice offers insights and solutions to clients in industries throughout the Hospitality and Leisure sector. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. These changes impact many SEC filings, including 2021 Form 10-Ks for calendar year-end companies. Real Estate. We are pleased to give you online access to the Assessor's Office and Treasurer's Office property tax and valuation information. I really enjoy the presentations related to the survey data.. Global Consumer Insights Pulse Survey - June 2022, Ukraine: Tax, Legal and People considerations. 0000003686 00000 n values. NAIOP provides strong advocacy, education and business opportunities through a powerful North American network. There has been an average compression for minimum, average and maximum ARYs in the cities by around 30 bps. 'result' : 'results'}}, Total Impact Measurement & Management (TIMM), ESG (Environmental, Social and Governance), Read more about the economic realities of ESG. Neither Spokane County, the Assessor, nor the Treasurer makes any warranty, express or implied, with regard to the accuracy, reliability, or timeliness of information in this system, and shall not be held liable for losses caused by using this information. 0000001506 00000 n Non-AI professionals can subscribe below. am^HL1F8ia#ET_BnF0hN9 g7J71lOBJtGNxKe|o &K {;/?n~.tc]:UW@RRM^~YT,4g Xci;g9hstLRcC{_2@L@,Cb8O H endstream endobj 25 0 obj <>stream 2017 and collected for the purpose of developing property valuations, using the 0000003651 00000 n Non-GAAPfinancial measures and their compliance with Item 10(e) of Regulation S-K and the related interpretations continues to be an area of frequent SEC comment, sometimes resulting in requests to remove or substantially modify non-GAAPmetrics. Chart key survey data with select US economic statistics Each quarterly Survey issue contains:cash flow assumption data for 35 national and regional markets, Overall Cap Rate analysis, PwC Real . Please direct questions about information displayed PwC Real Estate Investor Survey 2018: Key Takeaways for Swiss Markets, Financial Services Regulatory & Compliance. Yields for core properties in Zurich, Geneva and Lugano, as well as for average properties in Zurich, St. Gallen and Lugano, on the other hand, have remained stable. R.E.I.B., Inc. was established in 1959 by a group of nine local businessmen. That means being upfront about the prospects for long-term value creation and the ways in which the company manages risks, including unexpected ones. %PDF-1.4 % Investor perception of macroeconomic risks varies by property type. Lastly, companies significantly affected by these events should consider whether they should be disclosed as risk factors. Read more about the economic realities of ESG, Global Assurance Leader, PwC United Kingdom, Director of Investor Engagement, PwC United Kingdom, Global Investor Engagement Manager, PwC United Kingdom, Global Asset and Wealth Management Leader, Partner, PwC Ireland (Republic of), ESG Trust Solutions Leader, PwC United States. Emerging Trends in Real Estate Europe is a joint survey by PwC and the Urban Land Institute. @ kd03R AqM-8Yn<8rkY~3@(OxB3!+RNI#HV&;\)0!M_@-H.?\pz-V%f6dr;IkWT_8JuG99aWupc{Vy@Qw[a.KjxWI1V;K?w ai:b"Kk-RVG8T8.LI)DZ$PRA~9pLLSJ = /a9E%>)J?N(gs8u}>)K} All rights reserved. Please see www.pwc.com/structure for further details. Orlando, Florida. K.S.A. listed; or (B) sell, give or otherwise make available to any person any list of The Appraisal Institute announced today that CEO Jim Amorin, MAI, SRA, AI-GRS, will resign effective Feb. 14, 2023. On the international front, the OECD continues to move forward with reforms to the international tax system, targeting 2023 for new guidelines to go into effect. CapEx (capital expenditure) is deducted by 4.0% of NRI for office properties and 3.5% in the retail space by less than half. Tackling global uncertaintyhow will it impact your business? The effects are widespread as yields for Zurich, Geneva, Basel, Berne, Lausanne and Winterthur all compressed by more than 40 bps. and Notice of Privacy Practices Regarding Medical Information. We are pleased to give you online access to the Assessor's Office and Treasurer's Office property tax and valuation information. NAIOP provides advocacy, education and business opportunities in the commercial real estate development and investment industry. 0000025455 00000 n August 3rd - August 5th And most importantly, show progress against the plan. Integrating ESG into your strategy helps manage risks and opportunities. 0000006702 00000 n It also offers news and blogs about the commercial real estate industry. For complete information on results of these and other markets covered in the Survey, please call 1-800-654-3387. This makes it vital that companies tell their ESG story transparently and in a balanced way. and used by the recipient with the understanding that the data was developed Access is available in the Tozzi Center (Lower Level of Ross Building). Retail and Office: Non-recoverable OpEx is still deducted by investors. Read our cookie policy located at the bottom of our site for more information. Investors want to know that a company takes managing ESG issues in the business seriously. directed to webmaster@sedgwick.gov. As of October 2021, most of the member countries have signed on to the. It is for your own use only - do not redistribute. Focus areasinclude reconciliation to the most comparableGAAPfinancial measure and the appropriateness of adjustments for items identified as non-recurring, infrequent, or unusual. For more on the accounting for equity method investments, read our. Talking ESG: How investor views may impact your reporting, ESG accounting and reporting fall webcast series | CPE-eligible replays, Accounting for acquired contract assets and contract liabilities. PwC's 2021 Global investor survey on ESG was based on an online survey of 325 investment professionals across 43 territories and 40 in-depth interviews with investors and analysts in 11 territories representing combined assets under management (AUM) of more than US$14 trillion. Membership is composed of residential and commercial brokers, salespeople, property managers, appraisers, counselors, and others engaged in the real estate industry. The information must be accepted If the market will bear higher pricing, the impact of rising costs may be offset. For continuously updated economic indicators, visit www.appraisalinstitute.org/news/market-data (login required). They think such assurance should be provided by a regulated and independent expert, skilled in both the subject matter and audit methodologies and processes. Our digital hub gives you timely data, trends and commentary to help you stay current in today's real estate industry. SAB Topic 11B has further presentation requirements if cost of sales excludes depreciation and amortization. /citations/pwc-real-estate-investor-survey. HTj1}W =]MRl/8k6v\M93:s&dDP@1FK-,oH Appraised Value and Tax Information are updated at different times during the information for the purpose of selling or offering for sale any property or 0000017741 00000 n By providing your details and checking the box, you acknowledge you have read the, The following fields are not editable on this screen: First Name, Last Name, Company, and Country or Region. Create custom graphs with an interactive tool that helps make valuation analyses and reports easier for investors, lenders, appraisers, assessors, asset managers and other real estate professionals. The investors in our survey sent a clear message: if companies take the right actions on ESG, investors will support it, but they want to be brought along for the ride, however bumpy it might be. (webcast replay), Taking board governance from good to great: now is the time to act, PwCs 2021 Annual Corporate Directors Survey, The audit committees role in sustainability/ESG oversight, Board effectiveness: A survey of the C-suite, Subscribe to PwC's weekly accounting newsletter, {{favoriteList.country}} {{favoriteList.content}}, increased taxes on high-income individuals, and, More expansive disclosure in the corporate social responsibility (CSR) report than provided in SEC filings, Significant developments in legislation, regulation, and international accords regarding climate change, Indirect consequences of climate-related regulation or business trends, Physical effects of climate change on the companys operations and results. BOMA represents the owners and managers of all commercial property types. Director, Financial Markets and Real Estate Services. listed.". The programs we offer are rigorously researched and largely developed by practicing appraisers using their real-world residential and commercial valuation experience. -1% is the projection for six out of the Top 9 cities, with expected contractions slightly weaker for Lucerne and stronger for St. Gallen and Lugano. Online access to the complete RSMeans Library including over 85,000 unit prices, 25,000 building assemblies and 42,000 facilities repair and remodeling costs covering every category of construction. Discover the authoritative source trusted for decades by commercial real estate (CRE) professionals. Although experts debate whether inflation is transitory or here for the long haul, its clear that certain costs are rising. Investors are taking notice: ESG information is growing in importance for their investment analysis and decision making. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license. 0000001989 00000 n This application allows you to view property appraisal information, real property specials, taxes billed, taxes due, payment history, and make online tax payments using your American Express, Visa, MasterCard, Discover or check for property in Sedgwick County, KS. CoreLogic aggregates data from individual, parcel-level real estate transactions and financial records. For example, a number of provisions could impact valuation allowance assessments, such as additional limitations on the deductibility of interest, changes to the foreign tax credit regime, and modifications to the Base Erosion and Anti-Abuse Tax (BEAT), Foreign-Derived Intangible Income deduction (FDII), and Global Intangible Low-Tax Income (GILTI) inclusion. service to any person listed or to any person who resides at any address 0[&p8-xh @P=PRo^#%j.[CE{_^!+1iUPont?I{r.>%S|gnmgk7JD6[m$RC7 bs 8-~}F={?B\'{o4 Editor, Investor Survey, PwC US, Senior Manager, Financial Markets and Real Estate Services. =DmE't\z/b0J:NE"s;%7X2|T0a 7!+H320V@ endstream endobj 7 0 obj <>>> endobj 8 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/TrimBox[0.0 0.0 603.0 783.0]/Type/Page>> endobj 9 0 obj [10 0 R 11 0 R] endobj 10 0 obj <>/Border[0 0 0]/H/N/Rect[329.089 357.064 400.677 348.65]/Subtype/Link/Type/Annot>> endobj 11 0 obj <>/Border[0 0 0]/H/N/Rect[48.0 311.406 223.914 300.875]/Subtype/Link/Type/Annot>> endobj 12 0 obj <> endobj 13 0 obj <> endobj 14 0 obj <> endobj 15 0 obj [/ICCBased 26 0 R] endobj 16 0 obj <>stream produce and publish the most current and accurate information possible. So getting the significance test right is critical to determining the year-end reporting requirements. by this application to Quarterly analysis of various sectors of the real estate market (e.g., retail, warehouse, apartment) and markets in major U.S. cities based on investor surveys. Heres what we learnt about how they are thinking about the economic realities of ESG. Contact Us. property in Sedgwick County, KS. Education Schedule (PDF) The PwC Real Estate Investor Survey Hanley Wood Indicators Mortgage Rates . Basis differences are generally attributable to multiple assets and liabilities of the investee and are reflected in memo accounts of the investor. 0000026974 00000 n See our Website Privacy Policy, Legal Disclaimer Other key provisions of the Build Back Better bill include a new 15% minimum tax on adjusted financial statement income for large corporations and a country-by-country application of GILTI instead of the current worldwide aggregation model. @riQdL0cR?1^:Sbj O endstream endobj 27 0 obj <> endobj 28 0 obj <> endobj 29 0 obj <> endobj 30 0 obj <>stream
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