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Determining entities in scope for DTT and MNTT
Geschäft & Ziele
GF
Glyn Fullelove
Folgen
Determining UK entities in scope for the OECD's Pillar Two rules
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Determining entities in scope for DTT and MNTT
von
Glyn Fullelove
1. What are DTT and MNTT?
1.1. DTT - Domestic Top-up Tax
1.2. MNTT - Multinational Top-up Tax
2. Consolidated group
2.1. What is a consolidated group?
2.2. Consolidated financial statements
2.3. Deemed consolidations
2.4. PE's are distinct entities
3. Revenue threshold
3.1. €750m in two of four preceding years
3.2. Entities held for sale not included in threshold
3.3. Determined by reference to consolidated f.s.
3.4. CbCR followed
4. Excluded Entities
4.1. Governmental Entities
4.2. International Organisations
4.3. Non-profit Organisations
4.4. Pension Funds
4.5. Investment funds
4.6. Real Estate Investment Vehicles
5. UK parented groups
5.1. Is the group subject to MNTT?
5.2. Which group entities are subject to MNTT?
5.3. Is the group subject to DTT?
6. Non-UK parented groups
6.1. Are UK entities subject to DTT?
6.2. Is MNTT payable?
7. UK PE of foreign entity
8. Entities that must be included
8.1. Entities excluded from consolidation
8.2. Joint Ventures
8.3. Entities joining and leaving a group
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