Pillar Two GloBE Compliance — Global Minimum Tax Software

Automated ETR calculations, Safe Harbour tests, top-up tax, IIR, UTPR, and QDMTT for €750M+ MNE Groups.

OECD Pillar Two Compliance

Pillar Two establishes a global minimum effective tax rate of 15% for multinational enterprises with consolidated revenue of €750M+. Clarity Tax automates the full GloBE calculation chain.

GloBE Calculations

Automated GloBE Income determination, Covered Taxes computation, jurisdictional ETR calculation, and top-up tax determination. Support for Income Inclusion Rule (IIR), Undertaxed Profits Rule (UTPR), and Qualified Domestic Minimum Top-up Tax (QDMTT).

Safe Harbour Testing

Automated Safe Harbour tests using Country-by-Country Report data: revenue threshold, simplified ETR, and routine profit tests. Identify jurisdictions that qualify for transitional Safe Harbours.

OECD Side-by-Side Package

Updated for the latest OECD Administrative Guidance and Side-by-Side Package requirements, including anti-abuse provisions and transitional rules.