Looking to stay ahead of the curve in today's ever-changing tax landscape? Our comprehensive tax accounting course is the perfect solution where you will gain a solid foundation in Tax Accounting concepts and learn about the GloBe Income and Covered Taxes calculation. You will also develop an understanding of the link between tax accounting and Pillar 2. Enroll today to increase your understanding and build your expertise in tax accounting for Pillar 2. This course will be held by
Winfred Damler,
Rene van Gassen &
Matteus Benjaro.
The training consists of three blocks:
- Tax accounting: The basic concepts
- Tax accounting: Special subjects relevant for Pillar 2
- Tax accounting: Pillar 2
Course fee: The fee for the two-day course is
15 000 SEK, ex VAT.
If you sign up early, before 30 June 2024, you will receive an early bird discount and the fee for the course will be
12 000 SEK, ex VAT.
This includes:
- Course material
- Day 1: including breakfast, coffee break and lunch
- Day 2: including breakfast, coffee break and lunch
Course objectives:
- You develop tax accounting knowledge relevant for Pillar 2
- You build and increase your understanding of the concepts of Tax Accounting
- You gain a good understanding of the GloBe Income and Covered Taxes calculation.
- You build your understanding of the link between tax accounting and Pillar 2.
We will cover the below topics:
- Temporary and permanent differences
- Current tax calculation
- True-ups and return-to-accrual adjustments
- Deferred tax calculation
- Deferred tax asset recognition
- Uncertain tax positions
- Reconciliation of tax positions
- Total tax
- Effective tax rate and rate reconciliation
Initial recognition exemption:
- Business combinations
- Intercompany transaction
- WHT / Outside basis difference
- Currency exchange differences
- GloBe Income calculation
- Covered taxes
- Simplified ETR under the safe harbor rules
- Effective tax rate for Pillar 2 and top-up tax
- Accounting for Pillar 2
