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Application Yes, I would like to apply for a Cornrcard: Cornrcard Gold credit card for free instead of CHF 190 VisaCornrcard prepaid card for free instead of CHF 50 Visa01/419/B94 106/05/B9406/419/B82
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Locate the top-up section on the website or app.
02
Select the amount you wish to top-up.
03
Choose your preferred payment method.
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Anyone who wants to add funds to their account or balance.
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Top-up is a method used to ensure that multinational enterprises meet minimum tax requirements by calculating and reporting additional tax owed in jurisdictions where the effective tax rate is below a specified threshold.
Multinational enterprises (MNEs) with consolidated revenues above a certain threshold are required to file the top-up reporting form, generally involving groups with significant international operations.
Filling out the top-up reporting involves providing financial information about the group, including income, taxes paid, and specific details related to the jurisdictions in which they operate.
The purpose of the top-up method is to ensure that MNEs pay a minimum level of tax in each jurisdiction, preventing harmful tax practices and ensuring fair taxation.
The information required includes financial statements, tax payments for each jurisdiction, income earned, and any other relevant tax-related data to assess eligibility for the applicable minimum tax.
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