The Organization for Economic Co-operation and Development (OECD) Pillar Two model rules require that in-scope multinational enterprises pay a minimum level of tax on income arising in the jurisdictions they operate in. These rules are ambitious in scope and reach, designed to accommodate diverse international tax systems, tax consolidation rules, income allocations, entity classification rules, and business structures. For in-scope groups with multinational activity, they are likely to have a significant impact on tax operations.

Please join us for this two-part webinar where we will look at the concept and rules of the global minimum tax and will provide an overview of the status of implementation across several jurisdictions in Central Europe.

Agenda:

Part 1 | 05 December, 10:00 – 11:30 a.m. CET

The concept and scope of the global minimum tax
Calculation of the amount of top-up tax
Assessment of adjusted covered taxes
Assessment of GloBE income
Substance carve-out

Part 2 | 07 December, 10:00 – 11:30 a.m. CET (Registration)

Collection of the top-up tax
Special considerations
A look at the status of implementation across Central Europe, with a focus on Bulgaria, Croatia, Czech Republic, Hungary, Poland, Romania, Slovenia
Wrap-up and tips

Speakers:

Ferenc Poczak, Partner, Deloitte Hungary
Alex Bujtor, Senior Consultant, Deloitte Hungary
Tereza Petrasova, Senior Manager, Deloitte Czech Republic
Anna Raczkowska, Partner, Deloitte Poland
Maksymilian Bialek, Senior Manager, Deloitte Poland
Dan Badin, Partner, Deloitte Romania
Nina Zefran, Director, Deloitte Slovenia

We look forward to welcoming you to this webinar!

Participation in this webinar is free of charge and by invitation only. Please note that the webinar will be held in English.

The event is not intended for advisors and employees of companies engaged in advisory services. Deloitte reserves the right to create the list of participants.