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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.
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 Reporting (CbCR) Safe Harbour |
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