MNTT - transitional safe harbour
저자: Glyn Fullelove
1. Qualifying CbCR
1.1. Qualified Financial Statements
1.2. Top-down or bottom up
1.3. Data cleansing may be needed
2. ETR Test
2.1. Simplified Covered Taxes
2.2. CBCR Profits
2.3. Transition Rate
3. QDMTT
3.1. Local capture of GloBE tax
3.2. Creditable against MNTT
3.3. If super-qualified, safe harbour against MNTT
3.4. TCSH can simplify QDMTT compliance
4. De Minimus test
4.1. CbCR Revenue < €10m
4.2. CbCR Profit < €1m
5. Routine Profits (SBIE) Test
5.1. CbCR Profits below SBIE
6. Overview
6.1. The TCSH
6.2. The QDMTT Safe Harbour
