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The Safe Harbour Applicability tab shows the countries and companies to which Safe Harbour does not apply.
Thie 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 the Country-by-Country data can also be imported from the CbCR Module of the GTC.
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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