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Pillar2 & CbCR Excel Tool
Introduction
00 Watch this first! (17:34)
01 Overview of course (5:34)
02 Brief overview of Pillar 2 (5:52)
03 Overview Excel tool (11:08)
04 Course meetings (819:48)
Basic Excel skills
Tables, Xlookup, SumIfs, IndexAndMatch, Workbooks (21:11)
Excel tool
Excel tool
Doing the CbCR and CbCR safe harbours
Doing the CbCR (16:59)
Doing the required Pillar 2 data
Overview of the GLoBE return (28:28)
Deferred taxes under the P2 transition rules
Calculating Net GloBE income
1. Financial Accounting Net Income or Loss (9:28)
a. Net tax adjustments (9:36)
b. Excluded dividends (11:26)
c. Excluded Equity gains and losses (16:52)
g. Policy disallowed expenses
j. Accrued Pension Expense
q. Intragroup Financing Arrangements
u. CEs joining or leaving
Calculating Adjusted Covered Taxes
1. Aggregate Current tax expense
a. Covered Tax accrued as an expense
b. GloBE Loss Deferred Tax Asset
c. Uncertain tax positions prior years
f. Current tax excluded from GloBE Income
i. Uncertain tax positions current tax
k. Post-filing adjustments
l. Covered Taxes on Net Asset Gain or Loss
q. Total Deferred Tax Adjustment Amount
Calculating Deferred Tax Adjustment Amount
a. Deferred tax expense on excluded GloBE income
b. Deferred tax expense on Disallowed Accruals
c. Deferred tax expense on Unclaimed Accruals
m. CEs joining on leaving
Entity and jurisdictional elections
To be added
g. Policy disallowed expenses
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