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The Safe Harbour Applicability tab shows the countries and companies to which Safe Harbour does not apply.
Thie The dialogue “Safe Harbour Check” collects the necessary information for the Simplified ETR test and the De Minimis Exclusion for the Safe Harbor Rules of the Transition Phase (C1 - Safe Harbor Check). The data entered here must align with the Entity's Country-by-Country Report. Import options are the same as for other dialogues. However, it is worth noting that
Test | Description |
|---|---|
(1) Simplified ETR Test | Examination of the Simplified Effective Tax Rate Test |
(2) De Minimis Test | Evaluation based on the De Minimis Test |
(3) Routine Profits Test | Assessment conducted using the Routine Profits Test |
(4) Transitional CbCR Safe Harbour available for the Fiscal Year? | Indication of the availability of the transitional Safe Harbour in the current fiscal year |
(5) Election to use Transitional CbCR Safe Harbour exercised in the last year | Determination of whether the election was previously invoked in a prior fiscal year |
(6) Transitional CbCR Safe Harbour applicable for the Fiscal Year? | Conclusion regarding the applicability of the Country-by-Country |
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Reporting (CbCR) Safe Harbour |
Top-Up Tax Liability
The creation or generation of a graph/chart is the action described in this context. The chart illustrates the jurisdictions and sub-groups in which a top-up tax amount has accumulated, together with the corresponding top-up tax expense.
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A chart illustrating different jurisdictions and sub-groups within the MNE (Multinational Enterprise) group has been created. The graph highlights key indicators related to GloBE income, including GloBE income itself, excess profits and carve-out amount. Users can interact with the graph by toggling the visibility of each indicator through the legend, allowing them to analyse the data more effectively.
GloBE Income Indicators collects all necessary information to accurately calculate the GloBE Income of CEs and jurisdictions.
Adjusted Covered Taxes Indicators
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