Chapter 2.3 – Ordering Rules and Interaction скачать в хорошем качестве

Chapter 2.3 – Ordering Rules and Interaction

Welcome to Chapter 2.3 of the Master the Global Minimum Tax series, created to support candidates preparing for the ADIT Pillar Two Award. In this session, we focus on one of the most examinable and practical areas of the OECD Pillar Two framework — the ordering rules and the way different GloBE mechanisms interact with each other. Understanding which rule applies first is essential for correctly determining where and how top-up tax is charged within a multinational group. 🔍 Key topics covered in this chapter: Why ordering rules are critical under the Pillar Two regime The sequence of application between: Qualified Domestic Minimum Top-Up Tax (QDMTT) Income Inclusion Rule (IIR) Under-Taxed Profit Rule (UTPR) How residual top-up tax is allocated when multiple jurisdictions are involved The interaction between parent-level and jurisdiction-level charging mechanisms. 🔔 Stay connected If this chapter helped you: Like 👍 to support the series Subscribe 🔔 for upcoming Pillar Two chapters Share with colleagues studying ADIT or working on Pillar Two projects #PillarTwo #OrderingRules #IIR #UTPR #QDMTT #GlobalMinimumTax #ADIT #InternationalTax #TopUpTax