Pillar 2グローバルETRは、対象税金の金額を、GloBEIncomeに基づいて決定された所得の金額で除算することによって決定されます。 Pillar 2トップアップ税 エンティティのETRがPillar 2税率を下回る場合は、エンティティのトップアップ税のパーセンテージを計算する必要があります。これは、Pillar...
1、全球反税基侵蚀制度(GloBE规则),该制度通过收入包括规则income inclusion rule (IIR)和缴税不足规则undertaxed payments rule (UTPR)适用,并根据需要得到转换规则switchover rule (SOR)的支持; 2、根据税收规则subject to tax rule (STTR),即对关联方之间的某些付款征收最低水平的税,这些付款被认为具有较高的税...
Pillar 2 is one of two pillars of the OECD/G20 Inclusive Framework's plan to reform international taxation. With139 member countries, Pillar 2 is designed to establish a global minimum tax (GMT) of15% on the income of MNEswith a global turnover of at least €750 million. Th...
Under this temporary safe harbor, no top-up tax will be payable under the UTPR in respect of any undertaxed profits of a business in its ultimate parent entity jurisdiction if that jurisdiction applies a nominal statutory corporate income tax rate of at least 20%. The safe harbor will defer...
tax rate. The key components are: qualified domestic minimum top-up taxes (QDMTT), which allow jurisdictions to charge any top-up taxes due in respect of local profits; the income inclusion rule (IIR) under which parent company jurisdictions apply the top-up tax rules on a top-down basis...
Interaction of Pillar 2 with the Dutch Corporate Income Tax Act 1969 (CITA) Set to be effective from 1 January 2025, the Proposals furthermore clarify that, for some subject-to-tax rules included in the CITA, Qualifying Pillar 2 Top-up Taxes are recognised as tax on profits. ...
Poland publishes draft legislation implementing global minimum tax (Pillar Two), with option to apply retroactively from 1 January 2024.
On-Demand Webinar Longview Pillar 2 Series: Data Pre-processing and Alignment for the GloBE Calculations On-Demand Webinar Longview Pillar 2 Series: Data Allocation, GloBE Income & Covered Taxes Across Different Entities On-Demand Webinar Longview Pillar 2 Series: Uncertain Tax PositionsThe...
BEPS pillar 2 is almost here, and is about to make tax planning more complicated than ever before, see how Longview can help!
与全球其他国家类似，随着第二支柱规则的引入，在2023年财政(第2号)法案的规范下，爱尔兰的公司税格局正在发生重大转变。该财政法案包含爱尔兰为实施第二支柱规则而提出的立法措施。这些法规将适用于自2023年12月31日或之后开始的会计期间内符合条件的企业。支柱二规则旨在确保范围内的跨国公司和大型国内集团，即在前四...