Pillar II (Global Minimum Tax) – How to Manage your Compliance Obligations?
The Pillar Two Model Rules address tax challenges of the digitalization of the economy that was agreed upon by almost 140 countries of OECD/G20. The rules are designed in a way that ensures that large multinational enterprises pay a minimum level of on the income arising in each jurisdiction where they operate.
On behalf of the AmCham Tax & Financial Services Committee, we invite you to a meeting entitled Pillar II (Global Minimum Tax) – How to Manage your Compliance Obligations? Our speakers will be Maciej Żurek and Mariusz Każuch, Partner Associates, and Marcin Becela, Senior Manager, from Deloitte, AmCham member company. During our meeting, we will discuss the practical aspects of the proposed changes and their impact on businesses, including:
- Pilar II - status of the implementation and the impact on transfer pricing rules;
- Polish local concept of minimum corporate tax versus global concept;
- Scope of the regulations;
- Tax base subject (GloBE income) and Tax amount subject (Adjusted Covered Taxes);
- The Calculation of the effective tax rate (Effective Tax Rate) and tax liability (Top-up Tax);
- The role of technology in tax reporting and calculation processes.
The meeting will take place on Wednesday, May 24, from 9:30 a.m. to 10:30 a.m. and will be held in Polish. We encourage you to visit the AmCham office, Spektrum Tower, ul. Twarda 18, 16th floor (live tickets are limited to 20 people, for those registering live, we ask you to click the live ticket). The Webex link will be sent to all online attendants before the event.
Marcin Becela Senior Manager at DELOITTE POLAND Sp. z o.o.
Mariusz Każuch Partner Associate at DELOITTE POLAND Sp. z o.o.