Link Report

(1) In this section ‘simplified jurisdictional reporting framework’ means the method of reporting for the purposes of the top-up tax information return, referred to as the simplified jurisdictional reporting framework, in the document referred to in paragraph (f) of the definition, in section 111B, of ‘OECD Pillar Two guidance’.

(II) the standardised GloBE Information Return set out in the document referred to in paragraph (f) of the definition, in section 111B, of “OECD Pillar Two guidance”, where the ultimate parent entity or designated filing entity, as the case may be, which files the return is not located in a Member State,

“QDTT Safe Harbour standards” means the standards referred to as ‘Standards for a QDMTT Safe Harbour’ set out in the document referred to in paragraph (e) of the definition, in section 111B, of ‘OECD Pillar Two guidance’;