Step-by-step computation for Macro-step 5 - Revision history

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

2023-12-31T06:52:08Z

Detailed Step by step approach

← Older revision		Revision as of 06:52, 31 December 2023
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	=== Step 5.1. - Construction of Jurisdiction/Sub-group aggregates and indicators ===		=== Step 5.1. - Construction of Jurisdiction/Sub-group aggregates and indicators ===

	=== Step 5.2. - ~~Computation of Jurisdiction/Sub-group Top-Up~~ Tax ===		=== Step 5.2. - GloBE Loss Deferred Tax computations ===

	=== Step 5.3. - Allocation of Top-Up Tax among LTCEs ===		=== Step 5.3. - Post-filing adjustments and recalculations ===

			=== Step 5.4. - Application of De Minimis exclusion ===

			=== Step 5.5. - Computation of Jurisdiction/Sub-group Top-Up Tax ===

			=== Step 5.6. - Allocation of Top-Up Tax among LTCEs ===

Walid ELJAAFARI: Title formatting

2023-12-12T11:10:51Z

Title formatting

← Older revision		Revision as of 11:10, 12 December 2023
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	=== Purpose ===		== Purpose ==
	The purpose of the ETR and Top-Up Tax computations is to compute the Top-Up Tax in each Jurisdictions and Jurisdiction sub-perimeters after the computation of the various Additional Top-Up Taxes and the Substance-Based Income Exclusion.		The purpose of the ETR and Top-Up Tax computations is to compute the Top-Up Tax in each Jurisdictions and Jurisdiction sub-perimeters after the computation of the various Additional Top-Up Taxes and the Substance-Based Income Exclusion.

	=== General Logic ===		== General Logic ==
	In order to perform the computation, the recalculations are first performed and then the Jurisdictional Top-Up Tax is computed after taking into account the impact of the SBIE, Additional Top-Up Taxes and Qualified Domestic Top-Up Tax. It is then reallocated to the various Constituent Entity according to their positive GloBE Income.		In order to perform the computation, the recalculations are first performed and then the Jurisdictional Top-Up Tax is computed after taking into account the impact of the SBIE, Additional Top-Up Taxes and Qualified Domestic Top-Up Tax. It is then reallocated to the various Constituent Entity according to their positive GloBE Income.

	=== Data Input ===		== Data Input ==
	The Data input for Macro-step 5 consists in :		The Data input for Macro-step 5 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 5 consists in :		The Data output for Macro-step 5 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 5.1. - Construction of Jurisdiction/Sub-group aggregates and indicators ====		=== Step 5.1. - Construction of Jurisdiction/Sub-group aggregates and indicators ===

	==== Step 5.2. - Computation of Jurisdiction/Sub-group Top-Up Tax ====		=== Step 5.2. - Computation of Jurisdiction/Sub-group Top-Up Tax ===

	==== Step 5.3. - Allocation of Top-Up Tax among LTCEs ====		=== Step 5.3. - Allocation of Top-Up Tax among LTCEs ===

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

2023-12-10T19:03:16Z

Detailed Step by step approach

← Older revision		Revision as of 19:03, 10 December 2023
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	=== Detailed Step by step approach ===		=== Detailed Step by step approach ===

	===== Step 5.1. - Construction of Jurisdiction/Sub-group aggregates and indicators =====		==== Step 5.1. - Construction of Jurisdiction/Sub-group aggregates and indicators ====

	===== Step 5.2. - Computation of Jurisdiction/Sub-group Top-Up Tax =====		==== Step 5.2. - Computation of Jurisdiction/Sub-group Top-Up Tax ====

	===== Step 5.3. - Allocation of Top-Up Tax among LTCEs =====		==== Step 5.3. - Allocation of Top-Up Tax among LTCEs ====

Walid ELJAAFARI: Creation

2023-12-10T18:46:43Z

Creation

New page

=== Purpose ===
The purpose of the ETR and Top-Up Tax computations is to compute the Top-Up Tax in each Jurisdictions and Jurisdiction sub-perimeters after the computation of the various Additional Top-Up Taxes and the Substance-Based Income Exclusion.

=== General Logic ===
In order to perform the computation, the recalculations are first performed and then the Jurisdictional Top-Up Tax is computed after taking into account the impact of the SBIE, Additional Top-Up Taxes and Qualified Domestic Top-Up Tax. It is then reallocated to the various Constituent Entity according to their positive GloBE Income.

=== Data Input ===
The Data input for Macro-step 5 consists in :

* The list of Jurisdictions and Jurisdiction sub-perimeters;
* The list of all the GloBE aggregates ;

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

=== Data Output ===
The Data output for Macro-step 5 consists in :

* The Top-Up Tax for each Low Tax Constituent Entity ;
* The data required by the GIR to document the computation;

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

=== Detailed Step by step approach ===

===== Step 5.1. - Construction of Jurisdiction/Sub-group aggregates and indicators =====

===== Step 5.2. - Computation of Jurisdiction/Sub-group Top-Up Tax =====

===== Step 5.3. - Allocation of Top-Up Tax among LTCEs =====