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caroline.philpott@lexisnexis.co.ukB1429 Pillar 2 taxes – Part 3
Tolley CPD
Pillar 2 taxes - Part 3: Effective rate of tax calculation
Malcolm Greenbaum
Seminar
This Seminar is 29 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Effective tax rate (s.132)
- 3) Stateless member (s.132)
- 4) Total top-up amount for a territory (s.194)
- 5) Example
- 6) Analysis
- 7) Allocation of top-up amounts - 9-step approach (s.193)
- 8) Analysis
- 9) Substance based exclusion amount (s.195)
- 10) Eligible payroll costs (s.196)
- 11) Example
- 12) Calculation of top-up amount (s.194)
- 13) Eligible tangible asset amount
- 14) Eligible tangible asset amount (ctd)
- 15) Eligible tangible assets
- 16) Other issues
- 17) Example
- 18) Calculation of top-up amount (s.194)
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