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caroline.philpott@lexisnexis.co.ukB1440 Pillar 2 taxes - Part 5
Tolley CPD
Pillar 2 taxes - Part 5: Covered tax balance
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) Covered taxes (s.173)
- 3) Covered tax balance (s.174)
- 4) Exclusions from covered tax balance (s.175)
- 5) Amounts included in covered tax balance (s.176)
- 6) Tax relating to a PE (s.177)
- 7) Tax expense reallocation (s.178)
- 8) Example
- 9) Analysis
- 10) CFC tax regimes (s.179)
- 11) Blended CFC regimes (s.180)
- 12) Intra-group distributions taxed on recipient (s.181)
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