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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 |
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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GloBE Income Indicators collects all necessary information to accurately calculate the GloBE Income of CEs and jurisdictions.
An example:
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Adjusted Covered Taxes Indicators
A graph has been created to visualize different jurisdictions and sub-groups within the MNE (multinational enterprise) group. The graph shows key indicators related to the adjusted covered taxes, including the adjusted covered taxes themselves, the covered taxes recorded in OCI (Other Comprehensive Income), deferred taxes and other effects. The 'other effects' category includes deferred tax expense arising from either a GloBE loss carry forward or an excess negative tax expense amount. Users can interact with the graph by toggling the visibility of each indicator through the legend, allowing for more detailed analysis of the data.
An example:
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ETR Indicators
In this case, a graph has been created to visualise different jurisdictions and sub-groups within the MNE (multinational enterprise) group. The graph shows key indicators related to the effective tax rate (ETR) and the top-up tax percentage. Users can interact with the graph by toggling the visibility of each indicator through the legend, facilitating a more comprehensive analysis of the data.
An example:
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