Pillar Two Workflow — GloBE Calculation Step-by-Step Guide
Interactive Pillar Two compliance workflow with step-by-step GloBE calculation.
Step-by-Step GloBE Calculation
Follow the complete Pillar Two compliance workflow from GloBE Income determination through Covered Taxes computation to top-up tax calculation.
- Step 1: Determine GloBE Income/Loss for each jurisdiction
- Step 2: Compute Covered Taxes
- Step 3: Calculate jurisdictional ETR
- Step 4: Apply Safe Harbour tests
- Step 5: Determine top-up tax amount
- Step 6: Allocate IIR/UTPR/QDMTT