ADIT is bringing together a diverse and growing global community of talented tax professionals, sharing the latest practical tax knowledge and skills across borders and throughout the industries in which we work.
Our ADIT Network Webinars will see experts from different countries and sectors, brought together with the help of our ADIT Champions, discuss key developments in international tax that are relevant to specific international tax audiences.
These exciting sessions will be free of charge and open to a wide audience including ADIT students, graduates and Affiliates as well as CTA and ATT students and members, You can ask questions in the live Q&As and help shape the conversation!
Please see below details on our upcoming webinar.
Pillar Two and the ADIT Pillar Two Award | Thursday 5 November | 13.00 EET | 11.00 GMT
The session will explain how the GloBE rules work in practice, using hypothetical examples to walk through scope, effective tax rates, top-up tax and the rules for collecting it. It will also briefly recap the Subject to Tax Rule (STTR) and explain how both the GloBE rules and the STTR feature in the ADIT Pillar Two Award.
Topics will include:
- The scope of the GloBE rules and the €750 million revenue threshold
- How jurisdictional effective tax rates and top-up tax are calculated
- The Substance-based Income Exclusion and relevant safe harbours
- How the QDMTT, IIR and UTPR interact, including who collects top-up tax
- Practical considerations such as data, compliance and common calculation pitfalls
- A brief recap of the STTR and how it relates to the GloBE rules
- What the ADIT Pillar Two Award covers, including both the GloBE rules and the STTR
The webinar will also feature an interactive Q&A session.
To join our free webinar, click on the Register Now button below.