Step-by-step computation for Macro-step 3 - Revision history

Walid ELJAAFARI: /* Step 3.1. - Basic straight to the point data identification */

2023-12-31T09:27:10Z

Step 3.1. - Basic straight to the point data identification

← Older revision		Revision as of 09:27, 31 December 2023
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	=== Step 3.1. - Basic straight to the point data identification ===		=== Step 3.1. - Basic straight to the point data identification ===

	=== Step 3.2. - ~~Data reallocation for specific CEs~~ ===		=== Step 3.2. - International shipping income exclusion ===

	=== Step 3.3. - ~~Detailed identification of GloBE Income and Covered Tax adjustments~~ ===		=== Step 3.3. - Data reallocation for specific CEs ===

	=== Step 3.4. - Detailed ~~Deferred~~ Tax ~~Management~~ ===		=== Step 3.4. - Detailed identification of GloBE Income and Covered Tax adjustments ===

	=== Step 3.5 - Recapture mechanisms and analogs management ===		=== Step 3.5. - Detailed Deferred Tax Management ===

			=== Step 3.6 - Recapture mechanisms and analogs management ===

Walid ELJAAFARI: /* Step 3.2. - Post-filing recalculations */

2023-12-31T09:24:20Z

Step 3.2. - Post-filing recalculations

← Older revision		Revision as of 09:24, 31 December 2023
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	== Detailed Step by step approach ==		== Detailed Step by step approach ==

	=== Step 3.1. - ~~Data reallocation for specific CEs~~ ===		=== Step 3.1. - Basic straight to the point data identification ===

	=== Step 3.2. - ~~Post~~-~~filing recalculations~~ ===		=== Step 3.2. - Data reallocation for specific CEs ===

			=== Step 3.3. - Detailed identification of GloBE Income and Covered Tax adjustments ===

			=== Step 3.4. - Detailed Deferred Tax Management ===

			=== Step 3.5 - Recapture mechanisms and analogs management ===

Walid ELJAAFARI: Title formatting

2023-12-12T11:09:57Z

Title formatting

← Older revision		Revision as of 11:09, 12 December 2023
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	=== Purpose ===		== Purpose ==
	The purpose of the General Financial data treatments is to form the different GloBE financial values and allocate them according to the re-allocation rules, if the financial accounts do not have this level of detail. It also aims at managing the various computations required to construct the Globe Income (or Loss) and Adjusted Covered Tax and the pertinent detailed based on the available data.		The purpose of the General Financial data treatments is to form the different GloBE financial values and allocate them according to the re-allocation rules, if the financial accounts do not have this level of detail. It also aims at managing the various computations required to construct the Globe Income (or Loss) and Adjusted Covered Tax and the pertinent detailed based on the available data.

	=== General Logic ===		== General Logic ==
	In order to generate the various values, the algorithms will allow to always provide the simplest data input possible, by sticking as much as possible to the format of the GloBE Information Return or to go deeper into the detail, and gather the data at a coherent segmentation level allowing to construct and maintain the corresponding values and aggregate.		In order to generate the various values, the algorithms will allow to always provide the simplest data input possible, by sticking as much as possible to the format of the GloBE Information Return or to go deeper into the detail, and gather the data at a coherent segmentation level allowing to construct and maintain the corresponding values and aggregate.

	The list of available data input format may evolve and get finer with the feedback of the community.		The list of available data input format may evolve and get finer with the feedback of the community.

	=== Data Input ===		== Data Input ==
	The Data input for Macro-step consists in :		The Data input for Macro-step consists in :

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	The detailed matrix is available in the relevant section of the [[Pillar 2 Data Structure]].		The detailed matrix is available in the relevant section of the [[Pillar 2 Data Structure]].

	=== Data Output ===		== Data Output ==
	The Data output for Macro-step consists in :		The Data output for Macro-step consists in :

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	The detailed matrix is available in the relevant section of the [[Pillar 2 Data Structure]].		The detailed matrix is available in the relevant section of the [[Pillar 2 Data Structure]].

	=== Detailed Step by step approach ===		== Detailed Step by step approach ==

	==== Step 3.1. - Data reallocation for specific CEs ====		=== Step 3.1. - Data reallocation for specific CEs ===

	==== Step 3.2. - Post-filing recalculations ====		=== Step 3.2. - Post-filing recalculations ===

Walid ELJAAFARI: /* Detailed Step by step approach */

2023-12-10T19:01:05Z

Detailed Step by step approach

← Older revision		Revision as of 19:01, 10 December 2023
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	=== Detailed Step by step approach ===		=== Detailed Step by step approach ===

	===== Step 3.1. - Data reallocation for specific CEs =====		==== Step 3.1. - Data reallocation for specific CEs ====

	===== Step 3.2. - Post-filing recalculations =====		==== Step 3.2. - Post-filing recalculations ====

Walid ELJAAFARI: Creation

2023-12-10T17:56:07Z

Creation

New page

=== Purpose ===
The purpose of the General Financial data treatments is to form the different GloBE financial values and allocate them according to the re-allocation rules, if the financial accounts do not have this level of detail. It also aims at managing the various computations required to construct the Globe Income (or Loss) and Adjusted Covered Tax and the pertinent detailed based on the available data.

=== General Logic ===
In order to generate the various values, the algorithms will allow to always provide the simplest data input possible, by sticking as much as possible to the format of the GloBE Information Return or to go deeper into the detail, and gather the data at a coherent segmentation level allowing to construct and maintain the corresponding values and aggregate.

The list of available data input format may evolve and get finer with the feedback of the community.

=== Data Input ===
The Data input for Macro-step consists in :

* The list of data input as requested by the GloBE Information Return to perform the computation ;
* The list of finer data input allowing to construct the data requested by the Pillar 2 computation.

The detailed matrix is available in the relevant section of the [[Pillar 2 Data Structure]].

=== Data Output ===
The Data output for Macro-step consists in :

* The different GloBE values necessary for the Effective Tax Rate computations ;
* The different GloBE Post-filing adjustment that may require recalculations in Macro-step 5;

The detailed matrix is available in the relevant section of the [[Pillar 2 Data Structure]].

=== Detailed Step by step approach ===

===== Step 3.1. - Data reallocation for specific CEs =====

===== Step 3.2. - Post-filing recalculations =====