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-...
We offer support from initial gap assessment to tax impact analysis to filing the Pillar Two return, and cover the following services: Policy Impact assessment modeling Data assessment Finance system enhancement Tax technology Technical advisory Accounting and tax provision Global compliance ...
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...
OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors; Public consultation document on Amount B of Pillar One; Pillar Two Subject to Tax Rule (STTR); Pillar Two GloBE information return; and The second set of Pillar Two administrative guidance. ...
and data automation with ease and confidence. This will ensure you are ready for the upcoming challenges with BEPS and that you stay ahead of the curve. Longview Tax also provides you with return-ready data, data visualizations to spot jurisdictions at risk of top-up tax, and a tool to ...
purpose-built to help your tax team more efficiently manage the upcoming challenges with BEPS. 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....
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); ...
Every Austrian business unit of a covered company is generally obliged to file a minimum tax report (GloBE infomation return) with the Austrian tax office within 15 months after the end of the financial year. For years in which the global minimum tax is applied for the first time, the filin...
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. ...
submit detailed information on the MNE group, the GloBE information return, the top-up tax information return, and the top-up tax payment to the TRD within 15 months from the end of the reporting fiscal year. The statute of limitations for the top-up tax is 10 years from t...