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, Singapore and Mainland China P374/2023 - 16 March 2023 支柱一金额A下撤销数字服...
Guidance on the permanent QDMTT safe harbor has been included as chapter 3 of annex A to allow businesses to elect to prepare a single QDMTT computation for a jurisdiction. Where the safe harbor applies, no additional top-up tax will arise under the IIR or UTPR. Transitional UTPR safe ha...
Insights into the Vietnam government's investment support initiatives, as well as its intentions and policy options regarding BEPS 2.0 Pillar Two compliance requirements, accounting standards and the QDMTT Safe Harbor. Updates on Singapore's post-Pillar Two investment policy ...
The Pillar Two Engine is adapted for relevant local rules and interpretations in order to meet Pillar Two requirements for global and statutory compliance, including constituent entity analysis, Transitional Safe Harbor assessments, and IIR, UTPR, and QDMTT computations and allocations. ...
global tax reporting and compliance requirements. CCH Integrator interconnects the tax provisioning, CbCR, and Pillar 2, including capability to file GIR and QDMTT returns. Built on a low-code, no-code platform, providing the ability to adapt quickly to evolving local regulations. ...
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The model rules also allow for countries to introduce a qualified domestic minimum top-up tax (QDMTT) aligned with Pillar Two. Under a QDMTT, top-up taxes in respect of any low-taxed profits of a group’s entities in that country are payable domestically, rather than to other countries ...
The OECD model rules also allow for countries to introduce a qualified domestic minimum top-up tax (QDMTT) aligned with Pillar Two. Top-up taxes in respect of any low-taxed profits of a group’s entities in that country would then be paid to the local tax authority, rather than to othe...
The OECD model rules also allow for countries to introduce a qualified domestic minimum top-up tax (QDMTT) aligned with Pillar Two. Top-up taxes in respect of any low-taxed profits of a group’s entities in that country would then be paid to the local tax authority, rather than to ...