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Glossary

Pillar 2: Global Minimum Taxation

Pillar 2, a sub-module from the module Income Taxes, helps you reach global tax compliance with the GloBE rules:

Ensure Compliance with Ease

With the OECD's final regulatory package on Pillar 2 and the corresponding EU directive, multinational enterprises must prepare to comply with the regulations resulting from BEPS 2.0. Our Pillar 2 module is designed to help companies with consolidated group sales of EUR 750 million or more navigate these complex requirements effortlessly.

Comprehensive Support

The Pillar 2 module offers technical and organizational support to ensure effective local taxation of at least 15 % in each jurisdiction where your group companies or permanent establishments are located. From manual and machine data collection to documentation and evaluation, we provide everything you need to meet this challenge.

'Group Data Collection' workspace in Pillar 2
'Group Data Collection' workspace in Pillar 2

Pillar 2 offers the following:

  • Data Entry Sheet: Easily assess the GloBE assessment base and Adjusted Covered Taxes per Constituent Entity.
  • Automatic Data Aggregation: Aggregate data per country, considering additional blending groups like joint ventures.
  • Master Data Transfer: Utilize master data from other TCR (Tax Compliance & Reporting) modules to avoid redundant maintenance.
  • Role and Authorization Concept: Customize roles and authorizations to fit individual or company-specific needs.
  • Period Concept: Plan and simulate with our flexible period concept.
  • Milestone Concept: Ensure accuracy and create audit-proof reports with our 4 eyes principle.
  • Flexible Data Connection: Connect data sources via CSV import, web service, and other standard interfaces.
  • Transaction Data Transfer: Transfer transaction data (IFRS or tax values) from other TCR modules.
  • Documentation of Adjustments: Attach comments and documents to adjustments.
  • Country-Specific Adjustments: Make adjustments for country specifics within the GloBE framework.
  • Carve-Out Rules: Determine and document relevant carve-out rules, including the CbCR-Safe-Harbour test.
  • Flexible Reports: Generate and evaluate flexible reports.

Last updated on Aug 16, 2023

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Pillar 2: Global Minimum TaxationEnsure Compliance with EaseComprehensive Support

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