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caroline.philpott@lexisnexis.co.ukB1425 Pillar 2 taxes Part 2 - Safe Harbour Provisions
Tolley CPD
Pillar 2 taxes - Part 2: Safe Harbour provisions
Malcolm Greenbaum
Seminar
This Seminar is 23 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) UTPR - safe harbour
- 3) IIR - transitional safe-harbours (Schedule 16, Part 2)
- 4) Qualifying CbCR report
- 5) Qualified financial statements (Sch 16, para 4)
- 6) Qualified substance based income exclusion amount
- 7) Adjustments
- 8) Threshold test (Sch 16, para 7)
- 9) Simplified effective rate test (Sch 16, para 8)
- 10) Routine profits test (Sch 16, para 9)
- 11) Common errors in safe harbour calculations
- 12) OECD guidance on safe harbour issues
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