Summary Tax

Transfer Pricing Documentation Summary - Deloitte

Global Tax ResetTransfer Pricing Documentation Summary Overview The Global Tax Reset – Transfer Pricing Documentation Summary (“Guide”) compiles essential country-by-country (“CbC”) reporting and documentation (including master file and local file where applicable) informa-tion for 144 jurisdictions around the world.

  Documentation, Summary, Transfer, Pricing, Transfer pricing documentation summary

A SUMMARY OF THAILAND’S TAX LAWS - Tilleke & Gibbins

A SUMMARY OF THAILAND’S TAX LAWS Sriwan Puapondh, Kobkit Thienpreecha, Dussadee Rattanopas, Rattana Thamarasri, and Nuanvirat Kraubua Sriwan Puapondh T: +66 2653 5700 E: sriwan.p@tillekeandgibbins.com Introduction In Thailand, taxes are imposed at both national and local levels. The central government is the main taxing authority.

  Summary

8938 Statement of Specified Foreign Financial Assets

Summary of Tax Items Attributable to Specified Foreign Financial Assets (see instructions) (a) Asset category (b) Tax item (c) Amount reported on form or schedule. Where reported (d) Form and line (e) Schedule and line; 13; Foreign deposit and; a; Interest $ custodial accounts: b: Dividends $ c: Royalties $ d: Other income $ e:

  Foreign, Financial, Summary, Asset, Specified, Of specified foreign financial assets, Specified foreign financial assets

Pillar Two Model Rules in a Nutshell

tax that is consistent with the Pillar Two Model Rules, such domestic tax is credited against any Pillar Two minimum tax liability. Determination of the group entity liable for the top-up tax . A liability to top-up tax for a member of an in-scope MNE group arises two types of under provisions