Thursday, 26 September 2023
13.00 CET
During this webinar we will provide insights on the disclosure requirements for the 2023 financial statements, discuss the calculation requirements for the 2024 year end as well as the main new features outlined in the OECD’s Administrative Guidance and their impact, notably the revisions to the safe harbour rules and further clarifications regarding qualifying domestic minimum top-up taxes and on different tax credit regimes.
Requirements for groups headquartered or inbound into early adopting jurisdictions | Vesko Petkov & Florian Mengele |
2024 calculation readiness | Gene Kwee & Donay Viljoen |
July Administrative guidance and global updates | Neil Rolfe & Ramy Boualam |
If you have any questions, please do not hesitate to reach out to us at tax.global@mazars.com.
More than 140 jurisdictions have now signed up in principle to the global minimum tax framework, representing a ground-breaking plan to update key elements of the international tax system, which is no longer fit for purpose in a global and digitalised economy.
Pillar 2, which is the Global Anti-Base Erosion Rules (GloBE) minimum tax project, and the BEFIT initiatives are considered likely to reduce some tax planning opportunities respectively at worldwide and EU levels, and thus reduce the need to address them through anti-avoidance rules. Therefore, it may be reasonable to consider whether all these anti-avoidance rules need to remain should the BEFIT...
As of 13 July, 132 of 139 jurisdictions (including Bermuda, Cayman Islands, BVI, Switzerland, and the Bahamas) agreed to the OECD Pillar 1 and 2 proposals as refined by the US initiative. The seven that did not were: Ireland, Estonia, Hungary, Barbados, Kenya, Nigeria, Sri Lanka. This follows the earlier G7 (of which the US is a member) communique indicating agreement on the broad outline. There...
Over the last decade, the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) have made significant developments regarding tax transparency regimes and the exchange of information between tax authorities. However, these developments are being taken further in the drive for increased transparency and public availability of such information, particularly in relation...
Tyto webové stránky používají soubory cookies.
Některé z těchto souborů cookies jsou nezbytné, zatímco jiné nám pomáhají analyzovat náš provoz a zobrazovat reklamu přizpůsobenou vašim potřebám.
Další informace o cookies, které používáme, naleznete v našich zásadách ochrany osobních údajů.
Bez těchto cookies nebudou tyto webové stránky správně fungovat.
Analytické soubory cookies nám pomáhají zdokonalovat naše webové stránky shromažďováním informací o jejich používání.
Marketingové soubory cookies využíváme ke zvýšení relevance našich reklamních kampaní.