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Juste Valeur et Pilier 2
Finance
Pillar 2
Published on 25/03/2025
Asset Disposals and Pillar 2 Monitoring: Optimise Your Tax Compliance
Master the monitoring of asset disposals and tax optimisation under Pillar 2 with the key mechanisms and innovative tools offered by GMT Insight.
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Juste Valeur et Pilier 2
Finance
Pillar 2
Published on 25/03/2025
Asset Disposals and Pillar 2 Monitoring: Optimise Your Tax Compliance
Master the monitoring of asset disposals and tax optimisation under Pillar 2 with the key mechanisms and innovative tools offered by GMT Insight.
Read more

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Juste Valeur et Pilier 2
Finance
Pillar 2
Published on 25/03/2025
Asset Disposals and Pillar 2 Monitoring: Optimise Your Tax Compliance
Master the monitoring of asset disposals and tax optimisation under Pillar 2 with the key mechanisms and innovative tools offered by GMT Insight.
Read more
Taxonomie européenne et Omnibus
Sustainability
CSRD
Published on 18/03/2025
Omnibus Directive: what the new proposal means for European Taxonomy
On February 26, 2025, the European Commission presented its proposal for a "simplification" Omnibus Directive. This series of texts aims to lighten the administrative burden...
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Directive Omnibus : ce qui change pour votre rapport CSRD
Sustainability
CSRD ESG Regulatory
Published on 28/02/2025
The European Commission's proposed Omnibus Directive: here's what to expect from your CSRD sustainability report!
On February 26, 2025, the European Commission presented its proposal for a "simplification" Omnibus Directive. This series of texts aims to lighten the administrative burden...
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Juste Valeur et Règles GloBE
Finance
Pillar 2
Published on 21/02/2025
Fair Value and Pillar 2: understanding the GloBE rules and their tax impact
Fair Value is a key concept in IFRS, but its use under Pillar 2 is limited by the GloBE Rules. Understanding these mechanisms is essential...
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Perte GloBE et impôt à payer : ce que vous devez savoir !
Finance
Pillar 2
Published on 14/02/2025
GloBE loss and tax liability - Understanding the issues and optimising compliance
Does a GloBE loss necessarily mean no tax to pay? Not always! Depending on the structure of your deferred tax asset (DTA), you could be...
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SBIE & Pilier 2 : Un levier fiscal à ne pas sous-estimer !
Finance
Pillar 2
Published on 30/01/2025
SBIE: Understanding the Routine Income Exclusion in Pillar 2
Why is the SBIE (Substance-Based Income Exclusion) can be an option (or not)? Its application can reduce the tax base under Pillar 2, but its...
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