15 May 2025

15 May 2024 (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 kindly contact mit@maintax.org – Terms & Conditions Apply

Upcoming Training on Pillar 2 at MIT

• 12/06/2024: Transitional Rules, Compliance Obligations & Safe-harbours

Speakers: Steve Gingell & Michael Borg
Venue: Online

The sessions are part of the MIT Series: Global Minimum Tax Rules which commenced on 15 February 2024.