Determining the Top-up Tax Amount & the Inclusion Rules (2 CPE Hours)
 
 

18 March 2025

18 March 2025 (10.00 - 12.00)

During this session Silvio Camilleri will discuss:

    • Jurisdictional ETR formula
    • Concept of Excess Profits & SBIE Amount
    • Allocation of Top-up Tax Amount to Constituent Entities
    • Concept of Additional Current Top-up Tax Amount and associated allocation rules
    • The QDMTT
    • The IIR
    • The UTPR
 
 

MEMBERS ARE ENTITLED TO 2 COMPLIMENTARY CPE EVENTS.

To claim the offer for this webinar select ‘MIT Members – Membership Offer’ as the price option. A participant’s eligibility for the offer claimed is subject to final confirmation by the Malta Institute of Taxation – Terms & Conditions Apply

 
 

Upcoming Training on Pillar 2 at MIT

Speakers: Steve Gingell & Michael Borg
Time: 13:00 - 15:00
Venue: Online

The sessions are part of the The MIT Series: Global Minimum Tax Rules which commenced on 11th February 2025.