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	MIT Series: Global Minimum Tax Rules (10 CPE Hours) A series of 5 lectures intended to provide a deep-dive into the global minimum tax framework.

15 February 2024 - 12 June 2024

We are thrilled to announce a new MIT Series on the Global Minimum Tax Rules.

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

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Programme Outline

Participants have the option to follow the full series or any one or more session [Session 2 and 3 have to be taken as a set]

Session 1: 15/02/2024: Scope of GloBE Rules & mapping out the MNE Group
Session 2 [Part 1]: 13/03/2024: The components of the Jurisdictional ETR: GloBE Income or Loss
Session 3 [Part 2]: 17/04/2024: The components of the Jurisdictional ETR: Adjusted Covered Taxes
Session 4: 15/05/2024: Determining the Top-up Tax Amount & the Inclusion Rules
Session 5: 12/06/2024: Transitional Rules, Compliance Obligations & Safe-harbours

Click on the below link to view the Programme brochure

Speakers: Christopher Bergedahl, Graziella Demanuele Bianco, Silvio Camilleri
Venue: Online

Brochure

MEMBERS ARE ENTITLED TO 2 COMPLIMENTARY CPE EVENTS.

To claim the offer kindly contact mit@maintax.org – Terms & Conditions Apply

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