Chapter 1.4: Excluded Entities Assessment скачать в хорошем качестве

Chapter 1.4: Excluded Entities Assessment

In Video 04 of our ADIT Pillar Two Award prep series, we dive into the "Excluded Entity" framework. While the €750M revenue threshold brings a group into scope, not every entity within that group is treated as a "Constituent Entity" subject to the GloBE charging mechanics. What we cover in this video: The Big Five Categories: We define the core organizations that are naturally excluded from the rules: Governmental Entities (e.g., Sovereign Wealth Funds not engaged in trade). International Organisations. Non-profit Organisations (including charities and certain religious bodies). Pension Funds. Investment Funds / Real Estate Investment Vehicles (specifically when they act as the UPE). Key Learning Outcomes: Correctly classify an entity as "Excluded" or "Constituent" under the Article 1.5 criteria. Understand the "Ancillary Activities" test for subsidiaries of non-profits and pension funds. Calculate the impact of excluded entities on the consolidated group's €750M threshold.