Pillar 2 elections explained In this blog series we explain the Pillar 2 elections as prescribed in Global Anti-Base Erosion Model Rules (Pillar Two) Pillar 2 election to spread capital…
Hank MoonenApril 19, 2023
CbCR data will have an impact on the Pillar 2 safe harbour provisions. It will begin to form the core of Pillar 2 compliance. What are the Pillar 2 safe…
Hank MoonenApril 10, 2023
Pillar 2 elections explained In this blog series we explain the computation of GloBE Income or Loss as prescribed in Global Anti-Base Erosion Model Rules (Pillar Two) Pillar 2 stock-based…
Hank MoonenApril 6, 2023
On March 14th, 2022, the Organization for Economic Co-operation and Development (OECD) released its Commentary on the Pillar Two Model Rules (the "P2 Commentary"). The Commentary on the GloBE Rules…
Hank MoonenApril 22, 2022
Dear CEO, Hopefully, my previous blog on the build-up of the tax payable/receivable position has helped you in understanding the tax-related cash outflows, inflows, and intra-group settlements that occur during…
Thomas NagelkerkeApril 15, 2021
Dear CEO, Have you analyzed the differences between your company‘s cash tax rate and effective tax rate? If so, was this all clear? As I mentioned in my previous blog,…
TaxModelApril 8, 2021
Dear CEO, Did you carve out some time to analyze your financial statements with your CFO and, even better, did you analyze your company's tax gap? If the answer is…
Thomas NagelkerkeMarch 9, 2021
Dear CEO, Did you team up with your CFO? As explained in my previous blog, you should be able to find all the answers you need in your company's financial…
TaxModelMarch 4, 2021
"Responsible investors and well-run companies will acknowledge that tax is not simply a cost to be minimized, but a vital investment in the local infrastructure, employee-base, and communities in which…
TaxModelFebruary 8, 2021
Millions of employees are working from home for the first time, as most nations tackle COVID-19. Will it change conservative corporate culture? Now most companies and their employees are…
TaxModelApril 28, 2020
Our web-enabled tax accounting solution TaxProof helps companies like Össur with their Tax Reporting process. We are happy and proud to have been of service to them for several years…
TaxModelNovember 26, 2019
