P2tionary Illustrations

Click on the images below to enlarge them.

Section A – Charging and Grouping Rules

Section B – Safe Harbour and UTPR Transition


Section C – Effective Tax Rate

Section D – GloBE Information Return

Section E – Corporate Restructuring

Section F – 2 Pillar Puzzle

Section G – Resourcing

Section H – Theory

Section I - Amount B

Section J – Covered Tax

Section K – Chapter 7 Matching Game

Section L - Foreign Currency Translation Rules