BEPS Pillar Two Rules | CA | BEPS | OECD | CA Final | International Tax | ACCA

This video explains how BEPS Pillar Two Rules under OECD framework works, how the liability for possible top up tax is triggered and how it is collected. The video also contains an illustrative example, explaining how top up tax liability is calculated.

The views expressed herein are solely those of the Faculty/Presenter and not that of the ICAI or any of its committees. The ICAI or the Faculty or Preparer of this material do not accept any responsibility for omission or inadequacy of the contents in this document and also for loss caused to any person who acts or refrains from acting in reliance on the contents of this document irrespective of the cause of / reason for the loss. The information contained in this video is purely for educational purposes and is NOT a substitute of a professional judgement in your own situation and circumstances. You should consult a qualified professional before taking (or, not taking) any action based on the contents of the video.

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Видео BEPS Pillar Two Rules | CA | BEPS | OECD | CA Final | International Tax | ACCA канала KnowledgeFlow With CA Anjani Kumar Khetan