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The overview results serve to summarize the outcomes of the calculations (C1 - Safe Harbour Check, C2 - CE Calculations, C3 - De Minimis Check, C4 - Jurisdictional Blending), encompassing all analyzed countries. These results are visually depicted processed in graphs, enhancing accessibility and comprehension of the data.
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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.
The "Top-Up Tax Liability" refers to the additional tax that companies must pay in jurisdictions where the effective tax rate is below the global minimum tax rate. Under the OECD's GloBE rules, the purpose of the "Top-Up Tax" is to ensure that multinational corporations pay at least a minimum tax, even when they operate in low-tax countries.
Each bar in the chart represents how much Top-Up Tax each CE has to pay.
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GloBE Income Indicators
The tab “GloBE Income Indicators” shows a chart illustrating different jurisdictions and sub-groups within the MNE (Multinational Enterprise) group. 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.
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Adjusted Covered Taxes Indicators
A graph has been created to visualize The tab “Adjusted Covered Taxes Indicators” visualises 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.
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ETR Indicators
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ETR Indicators
The tab “ETR Indicators” visualises 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.
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The bars disappear or reappear if you also click on ETR or Top-Up Tax Percentage.