Deloitte X Taxmann's Live Webinar | Pillar Two – Global Anti-base Erosion Rules [GloBE Rules] скачать в хорошем качестве

Deloitte X Taxmann's Live Webinar | Pillar Two – Global Anti-base Erosion Rules [GloBE Rules]

#TaxmannWebinar #TaxmannUpdates #PillarTwo #GloBERules #OECD #MNEs 📋 Coverage of the Webinar: ✔️ Journey of the Rules and Other Related Developments • OECD Pillar Two – Roadmap to Implementation • OECD Pillar Two – Key Rules • Jurisdiction-wise Implementation Status ✔️ Overview of the Rules • OECD Pillar Two – Rule Overview • OECD Pillar Two – Computation Flow • Discussion on Safe Harbors • ETR & Top-up Tax • Allocation of Top-up Tax • GloBE Information Return • Accounting Disclosure ✔️ India Impact • India Impact – Outbound Investment • India Impact – Inbound Investment • Impact on Indian Headquartered Multinational Enterprises (MNEs) and Inbound MNEs ✔️ Practical Issues • Issue 1 – Financial Statements to be used for Pillar Two Computation • Issue 2 – Treatment of opening brought forward tax losses in the Transition Year • Issue 3 – Whether PE are required to maintain separate FS • Issue 4 – Accounting Disclosures • Issue 5 – BEAT and Similar Taxes • Other Issues ✔️ Way Forward and Futuristic Outlook ___________________________________________________________________________________________ 📢 Speakers: • Utkarsh Trivedi – Partner | Deloitte India • Manish Shah – Subject Matter Expert ___________________________________________________________________________________________ Bonus: • Link for the PPT: https://taxmann.social/JiGKY • Get a 7-days free trial for Taxmann.com | Research: https://www.taxmann.com/research • Introducing Taxmann.com | Practice Your virtual legal advisor that helps you understand complex legal concepts and enables you to give instant & best-in-class advice to your clients. This platform delivers complete, updated, accurate, and authentic content in a simple language that is easy to understand. Start your search on any concept of the Law using keywords or section no.: https://www.taxmann.com/practice • All Taxmann Books now come with a 15-Mins Free Trial! Get Started Now! http://taxmann.com/virtualbooks/library ___________________________________________________________________________________________ Like our Content? Follow Us for More! • Follow us on LinkedIn:   / taxmann   • Follow us on Twitter:   / taxmannindia   • Follow us on WhatsApp Channel: https://whatsapp.com/channel/0029VaCe... • Subscribe us on Telegram Channel: https://t.me/taxmannprofessionals • Follow us on Google News: https://news.google.com/publications/... • Follow us on Instagram:   / taxmannindia   • Follow us on Threads: https://www.threads.net/@taxmannindia • Like us on Facebook:   / taxmannindia   • Introducing the TAXMANN's PODCAST! | Your Hands-free Weekly Update on Everything Tax & Corporate Laws | Listen Now! https://thetaxmannpodcast.buzzsprout.com ___________________________________________________________________________________________ 00:00 Introduction 03:17 OECD Pillar Two – Roadmap to Implementation 05:24 OECD Pillar Two – Key Rules 09:36 Jurisdiction-wise Implementation Status 13:23 OECD Pillar Two – Rule Overview 18:44 OECD Pillar Two – Computation Flow 22:03 Discussion on Safe Harbors 26:01 ETR & Top-up Tax 26:17 Allocation of Top-up Tax 27:03 GloBE Information Return 28:45 Accounting Disclosure 32:17 India Impact 33:10 India Impact – Outbound Investment 36:57 India Impact – Inbound Investment 39:46 Impact on Indian MNEs 47:02 Issue 1 – Financial Statements to be used for Pillar Two Computation 50:16 Issue 2 – Treatment of opening brought forward tax losses in the Transition Year 53:22 Issue 3 – Whether PE are required to maintain separate FS 55:52 Issue 4 – Accounting Disclosures 56:58 Issue 5 – BEAT and Similar Taxes 58:34 Other Issues 1:01:40 Way Forward and Futuristic Outlook