Overview Results

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 in graphs, enhancing accessibility and comprehension of the data.

• Overview Results

• Safe Harbour Applicability

• Top Up Tax Liability

• GloBE Income Indicators

• Adjusted Covered Taxes Indicators

• ETR Indicators

Safe Harbour Applicability

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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GloBE Income Indicators

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.

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.

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.