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

Описание: #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
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📢 Speakers:
• Utkarsh Trivedi – Partner | Deloitte India
• Manish Shah – Subject Matter Expert
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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