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Day 2: BEPS Workshop
Автор: Development Asia
Загружено: 2022-05-18
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Session 2 (May 18, 2022): Pillar Two:
1) Overview of Pillar Two’s purpose – what it seeks to achieve
2) Outline of Pillar Two key mechanisms:
Income Inclusion Rule
Under Taxed Payment Rule
Subject to Tax Rule (STTR)
Qualified Domestic Minimum Top-up-Tax
3) Outline of GloBE calculation process
4) Key guidance yet to be released:
Implementation – compliance and filing guidance
STTR paper
5) Member country implementation considerations
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