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caroline.philpott@lexisnexis.co.ukB1435 Pillar 2 taxes – Part 4
Tolley CPD
Pillar 2 taxes - Part 4: Adjusted profit calculation
Malcolm Greenbaum
Seminar
This Seminar is 33 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Reminder of the calculation of the effective tax rate (s.132)
- 3) Overview of calculation of adjusted profits
- 4) Underlying profits (s.134)
- 5) Underlying profits of PEs (s.135)
- 6) Summary of adjustments
- 7) Changes in accounting policy / prior period errors (s.146)
- 8) Qualifying refundable tax credits (s.148)
- 9) Permanent establishments (s.159)
- 10) Attribution of losses between main entity and PE (s.160)
- 11) Example
- 12) Analysis
- 13) Elections to vary underlying profit calculation
- 14) Underlying profits of transparent entities (s.168)
- 15) Transparent entities (ctd)
- 16) Adjustments where the ultimate parent is a flow-through entity (s.170)
- 17) Ultimate parent flow-through entity (ctd)
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