Pillar Two Approach

This section contains the following steps for determining top-up tax liability for an MNE as per the OECD guideline. The last one is created for reporting purposes.

• Constituent Entities Within Scope

• GloBE Income

• Covered Taxes

• Effective Tax Rate and Top-Up Tax

• IIR and UTPR

• Results Reporting Preparation

• Posting Back Results to Group Reporting