Video: Company Master Data
Constituent Entities
For Pillar 2 calculations it may be the case, that entities state a CE, that weren’t maintained as a separate entity for the tax accounting or other GTC modules. This may be the case for example with Permanent Establishments. For the Pillar 2 calculations it is necessary to maintain separate companies for each CE in the master data.
Creation of Constituent Entities
It is possible to create CEs manually, e.g. for some Permanent Establishments, that haven’t been a CE before. Anyway if the GTC is installed for the first time or if you need to make several changes, there are two ways to import master data:
Adding new units is possible via a CSV upload to the Default period with basic information. Basic information means mainly Unit-ID, name of the entity and country. If you use the function for the first time, please contact AMANA.
Other Unit Master Data can be uploaded via an SQL-script by AMANA. There is a template to upload unit master data and one for the specific tab on international tax unit master data. Please contact AMANA for further information on this type of upload.
International Tax Master Data (former Pillar 2 tab)
In this Pillar 2 specific tab entity data is collected. Some of the information are just informational, other have a direct impact on the calculations.
AMAE00 | Entity is not a Constituent Entity for Pillar 2 purposes If elected, the respective entity is treated as if it was an Excluded Entity. Therefore, the entity is shown in the calculations, but all values entered in the Entity Data Collection are set to zero in the calculation. |
Ownership related status
The Ownership related status information is just informational at the current state of the Pillar 2 Module.
AMAE01 | Ultimate Parent Entity |
AMAE02 | Permanent Establishment |
AMAE03 | Intermediate Parent Entity |
AMAE04 | Joint Venture |
AMAE05 | Joint Venture Subsidiary |
AMAE06 | Minority-Owned Parent Entity |
AMAE07 | Minority-Owned Subsidiary |
AMAE08 | Partially-Owned Parent Entity |
AMAE09 | Subsidiary wholly owned (directly or indirectly) by another Partially-Owned Parent Entity |
Status related to potential exclusion (without consideration of election to disregard exclusion)
AMAE20 | Governmental Entity If elected, the respective entity is treated like an Excluded Entity. The entity is shown in the calculations, but all values entered in the Entity Data Collection are set to zero in the calculation. It is possible to exercise the election not to treat an Entity as an Excluded Entity (EE-4), so values are not set to zero, despite the status of an Excluded Entity. |
AMAE21 | International Organisation If elected, the respective entity is treated like an Excluded Entity. The entity is shown in the calculations, but all values entered in the Entity Data Collection are set to zero in the calculation. It is possible to exercise the election not to treat an Entity as an Excluded Entity (EE-4), so values are not set to zero, despite the status of an Excluded Entity. |
AMAE22 | Non-profit Organisation If elected, the respective entity is treated like an Excluded Entity. The entity is shown in the calculations, but all values entered in the Entity Data Collection are set to zero in the calculation. It is possible to exercise the election not to treat an Entity as an Excluded Entity (EE-4), so values are not set to zero, despite the status of an Excluded Entity. |
AMAE23 | Pension Fund If elected, the respective entity is treated like an Excluded Entity. The entity is shown in the calculations, but all values entered in the Entity Data Collection are set to zero in the calculation. It is possible to exercise the election not to treat an Entity as an Excluded Entity (EE-4), so values are not set to zero, despite the status of an Excluded Entity. |
AMAE24 | Investment Fund that is an Ultimate Parent Entity If elected, the respective entity is treated like an Excluded Entity. The entity is shown in the calculations, but all values entered in the Entity Data Collection are set to zero in the calculation. It is possible to exercise the election not to treat an Entity as an Excluded Entity (EE-4), so values are not set to zero, despite the status of an Excluded Entity. |
AMAE25 | Real Estate Investment Vehicle that is an Ultimate Parent Entity If elected, the respective entity is treated like an Excluded Entity. The entity is shown in the calculations, but all values entered in the Entity Data Collection are set to zero in the calculation. It is possible to exercise the election not to treat an Entity as an Excluded Entity (EE-4), so values are not set to zero, despite the status of an Excluded Entity. |
AMAE26 | Other Excluded Entity If elected, the respective entity is treated like an Excluded Entity. The entity is shown in the calculations, but all values entered in the Entity Data Collection are set to zero in the calculation. It is possible to exercise the election not to treat an Entity as an Excluded Entity (EE-4), so values are not set to zero, despite the status of an Excluded Entity. |
Status related to Tax Treatment
The Tax Treatment related status information is just informational at the current state of the Pillar 2 Module.
AMAE30 | Flow-through Entity (business conducted through Permanent Establishment) |
AMAE31 | Flow-through Entity (business not conducted through Permanent Establishment) |
AMAE32 | Tax Transparent Entity |
AMAE33 | Reverse Hybrid Entity |
Status related to Filing
The Filing related status information is just informational at the current state of the Pillar 2 Module.
AMAE40 | Designated Filing Entity |
AMAE41 | Designated Local Entity |
Other non-ownership related status information
The other, non-ownership related status information is just informational at the current state of the Pillar 2 Module.
AMAE50 | Non-Material Constituent Entity |
AMAE51 | Departing Constituent Entity |
AMAE52 | Stateless Constituent Entity |
AMAE53 | Pension Services Entity |
AMAE54 | Insurance Investment Entity |
AMAE55 | Investment Entity |
AMAE56 | Subject to Deemed Distribution Tax |