My Crossword Maker Logo
Powered by BrightSprout
Save Status:
or to save your progress. The page will not refresh.
Controls:
SPACEBAR SWITCHES TYPING DIRECTION
Answer Key:
Edit a Copy:
Make Your Own:
Crossword Word Search Worksheet
Rate This Puzzle:
Log in or sign up to rate this puzzle.

ITS QS

Across
___ Percentage * Excess profits = ___
The OECD Looks to give penalty relief to MNEs given that they meet certain criteria
Organization in charge of the Pillar Two Framework
Entities that are part of an MNE are called ___
Second framework released by the OECD which aims to address Base Erosion and Profit Shifting
Is compared to the minimum tax rate to determine whether there´s Top-Up Tax or not
Primary charging mechanism for GloBE Rules
The Substance-Based Carve Out in comprised of Tangible Assets & ___ Costs
Charging Mechanism focused specifically on Treaties. Establishes a minimum tax rate of 9% for certain intra-group payments
Down
Is the current tax expense accrued in the constituent entity’s Financial Accounting Net Income or Loss for the Fiscal Year
Allows Low Taxed CEs to pay the Top-Up Tax domestically (in their own jurisdiction)
All MNEs are required to prepare this report by country
Any group that contains at least one entity or permanent establishment that is not located in the jurisdiction of the Ultimate Parent Entity (UPE)
One of the three Safe Harbour Tests
Secondary charging mechanism for GloBE Rules
___ Rules ensure that MNEs pay a global minimum tax rate