The Pillar 2 Loss Election must be filed with the first Pillar 2 Information Return or the first Top-up Tax Return of the MNE Group, whichever is earlier, or with both if required for the first FY the group has a Constituent Entity in the UAE. How is the Effective Tax Rate and Top-...
Additionally, more BEPS functionality is in development, including return-ready data, visualizations to identify at-risk jurisdictions, as well as features to help manage your myriad of Pillar 2 elections. Faster, more accurate reporting with Longview Tax means your team won’t have to wait for...
The CEs in Hong Kong will each have a top-up tax return filing obligation, which will be a single return for both the GloBE Rules and HKMTT. Groups may specify one entity to make a single filing on behalf of all entities in order to discharge their obligation. However, the filing o...
The OECD inclusive framework will continue to work on the development of centralized filing requirements allowing for the information return to be filed with the tax authority of the ultimate parent entity (or another designated filing entity). The information return will be automatically exchanged wit...
2. Modeling Model and assess the potential impact of Pillar Two on your tax profile with Pillar Two Impact Assessment Model Find out more 3. Compliance Facilitating your Pillar Two compliance and reporting obligations with Pillar Two Agent
On 15 January 2025, the OECD released additional GloBE administrative guidance and several related documents aimed at streamlining the administration of the global minimum tax, such as a list of the jurisdictions with transitional qualified status, an updated GloBE information return and related commentar...
Pillar II: Was bei Vermögensübertragungen zu beachten ist Pillar II: Bei Vermögensübertragungen müssen Unternehmen mit einer zukünftigen Mindestbesteuerung rechnen. Was es zu beachten gilt, erfahren Sie hier. 19 Dez. 2022Martin Ellerbusch+ 2 ...
filing deadlines for (i) the top-up tax notification will be no later than6 monthsafter the end of the fiscal year and (ii) the top-up tax return will be no later than15 monthsafter the end of the fiscal year (extended to18 monthsin the first / transitional year); ...
Step 2: Select a topic.The last topic in the dropdown list includes PwC thought leadership publications related to the OECD Model Rules, the EU Minimum Tax Directive, or the implementation of Pillar Two in the specific country, depending on the selection made in Step 1. ...
Following the 2023 Budget when Singapore first stated its intention to introduce Pillar Two top-up taxes, the Finance Minister has announced that Singapore will proceed to implement two components of Pillar Two – the Income Inclusion Rule (IIR) and Domestic Top-up Tax (DTT) - for in-scope ...