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Tax incentives in the Pillar 2 world, introduction of a QDMTT, CbCR safe harbor calculations and effects on the recognition of dividends
Together with Baker Tilly colleagues Fabian Petrus (Switzerland) and Dr. Wojciech Sztuba (Poland), our international tax law experts Ines Paucksch and Dr. Klaus-Jörg Dehne were guests at the R&W conference “Pillar 2 - Update 2024” in Frankfurt yesterday.
The focus of their presentation:
the treatment of tax incentives in the Pillar 2 world using the example of Poland, the introduction of a QDMTT using the example of Switzerland, relevant aspects of the CbCR safe harbor calculation and the effects of the planned minimum tax adjustment law on the recognition of dividends, as well as interactions between the Swiss QDMTT and German CFC rules. In retrospect, it was a top-class event organized by the Betriebs-Berater trade magazine with a wide variety of specialist presentations and discussions on Pillar 2, which examined the topic in detail and covered a broad range of aspects.
Many thanks to all participants and especially to our international colleagues from Poland and Switzerland for the great cooperation – true teamwork, just as we know it from our project work for our international clients.
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