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 processed in graphs, enhancing accessibility and comprehension of the data.
Safe Harbour Applicability
The Safe Harbour Applicability tab shows the countries and companies to which Safe Harbour does not apply.
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 countries shown are those, for which the “(6) Transitional CbCR Safe Harbour applicable for the Fiscal Year?” does not succeed.
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 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
The tab “GloBE Income Indicators” shows a chart illustrating different jurisdictions and sub-groups within the MNE 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.
An example:
Adjusted Covered Taxes Indicators
The tab “Adjusted Covered Taxes Indicators” visualises different jurisdictions and sub-groups within the MNE 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:
ETR Indicators
The tab “ETR Indicators” visualises different jurisdictions and sub-groups within the MNE 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:
