Pillar two queries
Summary:
Let us know by when Phase3 and Phase 4 are targeted to be released?
Ie, Entity Classification, In / out scope and Election tracker and IIR, UTPR, QDMTT.
Also want to know if below requests are under consideration.
- Current year tax rate is being used to recast the deferred tax charge/credit. The ending year tax rate should be used instead.
- To calculate top-up tax for negative Covered Tax. For example, negative 3% ETR will result in a positive 18% top-up tax rate (15% +3%).
- Nil top-up tax liability for those jurisdictions incurring GloBE Losses (SR 3-36682789241)
- ETR: Is it possible to show current tax and deferred tax below the Total Covered Tax line? In this way, it is easier and quicker to understand what’s driving the Pillar Two ETR.
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