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...
Pillar Two is a revolutionary tax system that will apply with uniform effect worldwide. It is designed to ensure that multinational enterprises pay a minimum tax of 15 % on the local income arising in each jurisdiction where they operate. What is this about and who is affected? Global min...
Bermuda introduces corporate income tax in response to Pillar Two Effective from 2025, a 15% corporate income tax will be applicable to Bermuda businesses that are part of multinational enterprise groups with annual revenue of EUR750m or more. The dedicated webpage on the Bermuda government’s we...
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. The...
Pillar 2 obejmie grupy kapitałowe, których przychody skonsolidowane wynoszą co najmniej 750 mln Euro.
Tax Newsflash 21 December 2023 Pillar Two: OECD’s further guidance 18 July 2023 支柱二 – OECD/G20合格国内最低补足税规则(QDMTT), 低税支付规则(UTPR)和 GloBE信息报告表(GIR)的最新进展 – 对中国香港、新加坡和中国内地的影响 Pillar 2 – QDMTT, UTPR & GIR developments relevant to Hong Kong...
A large part of the guidance relates to situations affecting US multinationals where the model rules and existing commentary did not sit comfortably with either GAAP accounting treatment or the specialisms of the US corporate income tax regime (including the check-the-box rules). For example, the...
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. ...
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...
支柱2包括两个相互独立而又具有联系的建议: 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...