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VERSION:2.0
PRODID:-//The Taxation Institute of Hong Kong - ECPv5.0.0.1//NONSGML v1.0//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:The Taxation Institute of Hong Kong
X-ORIGINAL-URL:https://www.tihk.org.hk
X-WR-CALDESC:Events for The Taxation Institute of Hong Kong
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TZID:Asia/Hong_Kong
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TZOFFSETFROM:+0800
TZOFFSETTO:+0800
TZNAME:HKT
DTSTART:20220101T000000
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DTSTART;TZID=Asia/Hong_Kong:20220531T183000
DTEND;TZID=Asia/Hong_Kong:20220531T200000
DTSTAMP:20260605T141215
CREATED:20220511T070935Z
LAST-MODIFIED:20220606T025132Z
UID:580193-1654021800-1654027200@www.tihk.org.hk
SUMMARY:20220531 BEPS 2.0 Pillar 2 - Issues for applying  the global minimum tax for Hong Kong businesses
DESCRIPTION:(Subsequent to the release of the GloBE Model Rules in December last year for implementing the 15% global minimum tax\, the OECD issued the detailed Commentary and Illustrative Examples on the GloBE Rules in March 2022 to provide comprehensive technical guidance on the interpretation and application of the GloBE rules. The lengthy Commentary includes elaboration on each article of the GloBE Rules whereas the Illustrative Examples provide examples on selected articles of the GloBE Rules. In this webinar\, the speakers will: \n\nDiscuss the common issues for applying the GloBE Rules relevant to the businesses in Hong Kong\, taking into account the guidance in the Commentary\, including:\n\n\ndeferred tax attributes and effective tax rate calculation;\ntreatment of losses;\nexcluded dividends and excluded equity gains; and\nholding structures with minority-owned entities\, joint ventures or minority interests\, and\nSpecial issues for shipping leasing and aviation businesses\n\n\nDiscuss a list of other issues clarified in the Commentary\nHighlight some of the remaining uncertain areas\n\n  \n
URL:https://www.tihk.org.hk/event/20220531/
LOCATION:Live webinar
CATEGORIES:Seminar,Webinar
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