MIT SERIES: GLOBAL MINIMUM TAX RULES

The MIT Series: Global Minimum Tax Rules is comprised of 5 Sessions. Participants have the option to follow the full series or any one or more session [Session 2 and 3 have to be taken as a set]

• Session 1: 15/02/2024 (13.00 – 15.00): Scope of GloBE Rules & mapping out the MNE Group
• Session 2 [Part 1]: 13/03/2024 (13.00 – 15.00): The components of the Jurisdictional ETR: GloBE Income or Loss
• Session 3 [Part 2]: 17/04/2024 (10.00 – 12.00): The components of the Jurisdictional ETR: Adjusted Covered Taxes
• Session 4: 15/05/2024 (10.00 – 12.00): Determining the Top-up Tax Amount & the Inclusion Rules
• Session 5: 12/06/2024 (13.00 – 15.00): Transitional Rules, Compliance Obligations & Safe-harbours

It is recommended that participants familiarize themselves with the basics of the following topics:

• The requirement to consolidate the results of an entity on line-by-line basis under financial accounting principles (IFRS)
• IAS 12 – deferred taxes
• Country-by-country Reporting