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NO&T Seminars

Key Considerations for Global Minimum Taxation (Effective April 2024)

ADVANCE Corporate Law Seminar

Date/Time
February 28, 2024 (Wed) 15:00 - 16:00
Speaker
Shigeki Minami
Venue
Online (Live & On-Demand)
Program

・Overview of International Tax System Reform
・Outline of the Second Pillar
・Step 1-Determining Applicable Entities and Identifying Constituent Entities (CEs)
・Step 2-Denominator (Group Net Income by Jurisdiction)
・Step 3-Numerator (Adjusted Covered Taxes)
・Step 4-Effective Tax Rate (ETR) and Top-Up Tax Amount
・Step 5-Attribution of International Minimum Taxes “by Jurisdiction”
・Transitional Safe Harbor Period

Hosted by
Nagashima Ohno & Tsunematsu
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