Technical Updates
Version 2 of Pillar 2 comes with the GTC-Suite 23.05.
Technical ID changes, please see the new list of Datapoints in the section Important Documents
Update of already existing IDs: DT-2.16 and DT-2.7
3 New technical IDs: IR-1, DT-2.7, DT-4.8
“Transfer Values” is activated with each “Import” for all Entities & Dialogs
“Transfer Values” is activated with each “Copy from Questionnaire”
Period Wizard differentiates BEPS-Period (only Pillar 2) and Tax Calculation Period (without Pillar 2). A Period for tax calculation and Pillar 2 has to be created in the Expert Mode
Restructuring of Dialogs as explained below
Entity Data Collection
New datapoint for the Inclusion ratio. The Inclusion ratio states, how far
Choice between automatic and manual recast: The automatic recast by the tax rate can be deselected and a recast amount can be entered manually instead.
Tax Allocations
New dialogue - Tax Allocations: Possibility to allocate CFC-Tax Expense or Taxes on distributions from one CE to another. The effects can be seen in the CE-Calculation. So far it is not possible to import the values, in the next version it should be possible to import them (similar to the 8b dialogue) via Excel upload.
FTE / PE Allocations
New dialogue - FTE / PE Allocations: Possibility to allocate FANIL (INC-1) or Current Taxes (CT-1) from one CE to another. The effects can be seen in the CE-Calculation. So far it is not possible to import the values, in the next version it should be possible to import them (similar to the 8b dialogue) via Excel upload.
Calculation
General revision of the design, e.g. through automatic fixing of headings and variable fixing of columns as well as improved display performance
Overview Results
New dialogue - Overview Results: Graphical representation of the results and other processing (e.g. list of countries not exempt from the safe harbour)
C5 - Top-Up Tax Calculation
New dialogue - C5 - Top-up tax Allocation: Allocation of the top-up tax to the individual CEs (rule of three according to GloBE income share pursuant to GIR) and multiplication of the individual CE top-up tax with the inclusion ratio.
C2 - Automatic and Manual Recast
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Bugfixes
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Transfer Values
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Allocations
New dialogue - Allocations: Overview of all FTE/PE and tax Allocations
Technical
AMAE00 > ausgeschlossen