为了实现这一目标, 支柱二引入了一个新的税收框架,称为全球反税基侵蚀(Global Anti-Base Erosion,简称GloBE)。这一套规则旨在确保合并财务报表收入超过7.5亿欧元的跨国集团在其经营的每个司法管辖区的全球收入至少要缴纳15%的最低税率. 以确保达到这个最低水平, GloBE rules rely on a series of novel effective 税 rate (“ETR”) calculations and, 当可适用, 要求对在低税率司法管辖区赚取的收入征收附加税,否则这些收入不受至少15%的营业税税率的限制.
The top-up 税 may be assessed by the low-税ed entity itself, if that jurisdiction has implemented a Qualified Domestic Minimum Top-up 税 (QDMTT); at the ultimate parent entity (UPE) level, if the UPE jurisdiction has implemented an Income inclusion Rule (IIR); or by other entities in the group, in jurisdictions that have implemented an Under-税ed Profits Rule UTPR) if neither a QDMTT nor an IIR otherwise applies.
To implement this new global 税 framework, participating countries are in the process of adopting, 或者已经收养了, 将第二支柱/全球原则和报告要求纳入其当地国家税收制度的当地国家税收立法. 到目前为止, 已经取得了重大进展,许多国家已经实施或即将实施这些规则,生效日期为1月1日或之后开始的年份, 2024. 因此,公开交易的美国银行.S. 和班.S. 跨国公司可能会在其2024年第一季度所得税准备报告中开始处理这些规则的影响.
而美国.S. has yet to implement Pillar Two legislation and appears unlikely to do so in the short-term, U.S. 在实施第二支柱立法的司法管辖区拥有组成实体的跨国公司将需要评估所得税准备报告的潜在影响,并最终评估2024纳税年度的当地全球税收和信息申报表报告.
GloBE Information Return reporting is extensive and is comprised of 28 pages and up to 480 data points for each jurisdiction. 班.S. 跨国公司.S. 子公司在评估其UPE或已实施第二支柱规则的组成实体管辖区征收第二支柱充值税的可能性时,也需要考虑这些规则. 即使没有充值的纳税义务, 公司需要准备提供令人满意的文件,以支持与财务报表审计有关的外部审计师的这一结论.
Recommended Action Steps for Pillar Two Implementation
Prepare and organize workbooks with GloBE data to better allow the ability to perform GloBE ETR calculations;
Develop or outsource a calculation model for the preparation of GloBE calculations;
Evaluate and choose potential elections for the purpose of GloBE ETR calculations;
Prepare GloBE ETR calculations by entity/jurisdiction;
Assess potential Pillar Two financial statement disclosures; and
制定以全球为基础的当地国家纳税申报和全球信息申报的计划和程序.
第二支柱的实施是一个复杂的过程,需要各种内部和/或外部团队成员之间的合作和协调. The time is now if your organization has yet to develop a gameplan to address these new requirements.
关于施耐德唐斯税务顾问
With one of the largest regional 税 practices in the country, 施耐德唐斯税务顾问对客户的个人关注和对当前问题的深入了解确保客户遵守税务申报要求并最大限度地提高税收优惠. 我们的行业知识和重点确保提供可作为实际业务举措实施的技术税务策略. 欲知详情,请浏览 3flpia.readingweb.net/Tax-services.
分享
You’ve heard our thoughts… We’d like to hear yours
Schneider down 我们对博客的存在是为了就对组织和个人重要的问题进行对话. While we enjoy sharing our ideas and insights, we’re especially interested in what you may have to say. 如果你对这篇文章有任何问题或评论,或者我们博客上的任何文章,我们希望你能和我们分享. After all, a dialogue is an exchange of ideas, and we’d like to hear from you. 电邮至 (电子邮件保护).
Material discussed is meant for informational purposes only, and it is not to be construed as investment, 税, 或法律建议. Please note that individual situations can vary. 因此, this information should be relied upon when coordinated with individual professional advice.
This site uses cookies to ensure that we give you the best user experience. Cookies assist in navigation, analyzing traffic and in our marketing efforts as described in our 隐私政策.