Overview Results

The Safe Harbour Applicability tab lists the jurisdictions and subgroups where the safe harbour rules do not apply.

The Top-Up Tax Liability tab contains the total top-up tax amount of the groups. Additionally, this tab contains a graph with all CEs that accrued top-up taxes. Hovering the cursor over any of the bars in that graph shows the amount of top-up tax accrued by the individual CE in the snapshot currency.

The GloBE Income Indicators tab contains a chart that shows GloBE Income, Carve-Out Amount, and Excess Profits for all jurisdictions or subgroups. To toggle off one or more of the indicators, click on its name at the top of the chart.

The Adjusted Covered Taxes Indicators tab contains a chart that shows Current Taxes, Covered Taxes recorded in equity or OCI (other comprehensive income), Deferred Tax, Other Effects, and Adjusted Covered Taxes for all jurisdictions or subgroups. Other effects include deferred tax expense arising from either a GloBE loss carry forward or an excess negative tax expense amount. To toggle off one or more of the indicators, click on its name at the top of the chart.

The ETR Indicators tab contains a chart that shows the effective tax rate (ETR) and Top-Up Tax Percentage. To toggle off one or more of the indicators, click on its name at the top of the chart.