Chapter 3.1 – Starting Point: Financial Accounts
Автор: Amith R
Загружено: 2026-02-09
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In this chapter, we begin one of the most important technical building blocks of the OECD Pillar Two framework:
The starting point for GloBE calculations — Financial Accounts
Before any Effective Tax Rate (ETR) computation or Top-Up Tax analysis can take place, the Pillar Two rules require groups to begin with a defined financial reporting base.
Understanding this starting point is essential for both exam success and real-world Pillar Two compliance.
🔍 Key topics covered in this chapter:
Why financial accounting income is the foundation of the GloBE regime
What qualifies as the appropriate starting financial accounts
The role of consolidated financial statements in Pillar Two
Acceptable accounting standards (e.g., IFRS and equivalent frameworks)
How financial accounts link into the calculation of:
GloBE Income or Loss
Covered Taxes
Jurisdictional ETR
Common adjustments that arise after the starting point
📌 Part of the “Master the Global Minimum Tax” Pillar Two Award Prep Series
Follow the full playlist to progress from charging rules into the detailed GloBE tax base calculation methodology.
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#PillarTwo #GloBE #FinancialAccounts #ADIT #GlobalMinimumTax #InternationalTax #ETR #TaxCompliance
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