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ADIT-Pillar 2 Award
Course Introduction, meetings and practical stuff
Sample classes from 1 day course (333:01)
I Scope of the GloBE rules
Intro
A. Art. 1.Scope (21:25)
II Charging provisions, incl. IIR and Top-up Taxxes
A. Art. 2. IIR (52:27)
III Computation of the GloBE Income
A. Art. 3.1 Financial Accounts (16:47)
B. Art. 3.2 GloBE income adjustments (49:15)
C. Art. 3.3 International Shipping (18:41)
D. Art. 3.4 Permanent Establishments
E. Art. 3.5 Flow-through Entities
F. Art. 3 goals
IV Computation of Adjusted Covered Taxes
A. Art. 4.1 Adjusted Covered Taxes
B. Art. 4.2 Definition Covered Taxes
C. Art. 4.3 Covered Tax allocation
D. Art. 4.4 Deferred taxes
E. Art. 4.5 GloBE Loss Election
F. Art. 4.6 Post-filing adjustments
G. Art. 4 goals
V Computation of ETR and TuT
A. Art. 5.1 Determining the ETR
B. Art. 5.2 Top-up Tax and QDMTT
C. Art. 5.3 SBIE
D. Art. 5.4 Additional Current TuT
E. Art. 5.5 De minimis exclusion
F. Art. 5.6 MOCEs
G. Goals of Art. 5
VI Corp restructurings, holdings, tax neutrality, etc.
A. Art. 6 Corp Reorgs and Holdings
A.1 Art. 6.1 Consolidated revenue in group reorgs
A.2 Art. 6.2 CEs joining and leaving
A.3 Art. 6.3 Asset transfers
A.4 Art. 6.4 Joint Ventures
A.5 Art. 6.5 Multi-Parented MNEs
B. Art. 7 Tax neutrality and distribution regimes
B.1. Art.7.1 Flow-through UPE
B.2 Art.7.2 Deductible dividend UPE
B.3 Art.7.3 Eligible Distribution systems
B.4 Art.7.4 Investment entity ETR
B.5 Art.7.5 Investment entity transparency election
B.6 Art. 7.6 Taxable Distribution Election
C. Art. 8 Administration
C.1 Art.8.1 Filing obligation
C.2 Art.8.2 Safe Harbours
C.3 Art.8.3 Admin Guidance
D. Transitional and admin procedures
D.1 Transit. Safe Harbours and CbCR
D.2 Transitional Deferred Tax rules
D.3 The GloBE Information Return
E. Art. 9 Transition rules
E.1 Art. 9.1 Tax Attributes upon transition
E.2 Art. 9.2 Transitional SBIE relief
E.3 Art. 9.3 Start-up UTPR safe harbour
E.4 Art. 9.4 Transitional filing relief
F. Art. 6-9 goals
VII STTR
A. STTR design and features
B. STTR goals
VIII Policies of the Inclusive Framework
A. Inclusive Framework design and features
A.1. Formal membership and governance
A.2 Operational rules
A.3 GloBE Information Return
A.4 QDMTT
A.5 Safe harbours and domestic alignment
B.6 Art. 7.6 Taxable Distribution Election
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