A Pillar Two Review of Taiwan’s Tax Regime
In this article we take a detailed look at Taiwan’s tax regime from a Pillar Two perspective. Key aspects covered include tax incentives provided by the Statute for the Establishment and Management of Free Trade Zones, the Statute for Industrial Innovation and the provisions of the Income Tax Act.
IASB Proposes Temporary Exception for Pillar 2 Deferred Tax Accounting
The International Accounting Standards Board (IASB) will be discussing the approach to Pillar Two in its November 22, 2022 meeting. As preparation for this, a staff paper has been issued to outline a proposed approach to Pillar Two including a temporary exception and disclosure requirements.
Roadmap for a Pillar Two Impact Assessment
MNEs within the scope of Pillar 2 are well advised to carry out a Pillar 2 Impact Assessment. In this article we look at the approach to a Pillar 2 impact assessment.
Oman’s Tax Regime and Pillar Two
In this article we review Oman’s income tax laws from a Pillar Two perspective to highlight key issues to consider for MNEs with Omani subsidiaries or permanent establishments.
Why MNE Groups Need to Undertake a Pillar 2 Impact Assessment
Undertaking an early Pillar Two Impact Assessment allows MNE groups to identify potential top-up tax, ascertain and implement changes to processes and systems and provides time to consider restructuring to efficiently plan for Pillar Two.
Pillar Two Report: MNE Systems Planning
In this 35-page report we take a systems-based approach to the GloBE rules and look at effective systems implementation to allow the Pillar Two GloBE ETR calculations to be undertaken.
Report: Pillar Two Systems Implementation for MNEs
In this report we take a systems-based approach to the Pillar Two GloBE rules and look at the impact on MNEs ERP and data gathering systems and the approach to undertaking a tax data mapping exercise.
Report: Pillar Two Systems Implementation for MNEs
In this report we take a systems-based approach to the Pillar Two GloBE rules and look at the impact on MNEs ERP and data gathering systems and the approach to undertaking a tax data mapping exercise.
Key Risks for MNEs Operating in Israel after Pillar Two
Israel’s incentive regime offers significant tax incentives. In this article we assess the impact this may have on MNEs post Pillar Two.
A Pillar Two Review of Singapore’s Tax System
In this article, we look at Singapore’s tax system and some of the key drivers of low ETRs for Pillar 2, including other factors that can temper any reduction.
