11 February 2025 - 8 April 2025

The global minimum tax rules continue to evolve. Navigate their intricacies with confidence. Join our course today to stay informed and ahead in international taxation!

This short course will provide a deep-dive into the Global Minimum Tax framework, covering:

• The policy objectives underpinning the global minimum tax
• The inter-locking rules: understanding the Income Inclusion Rule, the Undertaxed Profits Rule and the Qualified Domestic Minimum Top-up Tax
• Gateway criteria
• Defining the perimeter of a Pillar Two MNE Group
• Ascertaining a country’s Jurisdictional Tax Rate
• Ascertaining GloBE Income or Loss
• Covered Taxes, and the specific role of deferred taxation in Pillar Two
• Calculating the Top-up Tax Amount, and allocating it to specific Constituent Entities
• Special Rules
• Transitional Issues, included the CbC Safe Harbours