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Access Our Pillar Two Tax Engine

Cloud-based software for advanced Pillar Two analytics and insights. 

Our Pillar Two Tax Engine allows you to model the impact of the Pillar Two GloBE Rules and any top-up tax liability, determine best and worst-case scenarios and simulate the impact of making various GloBE elections. 

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Pillar two tax engine

Access our Pillar One Modelling Tool

Our Pillar One Modelling Tool provides a calculation of the estimated profits reallocated to jurisdictions under Amount A of Pillar One and the estimated corporate income tax on those reallocated profits. 

Given Pillar One feeds directly into Pillar Two, it also estimates the Pillar Two top-up tax liability after the application of Pillar One. 

Free access for site members. 

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Latest Articles

OECD CbC Data

Updated Pillar 2 Modelling Tool – OECD CbC Data

Our Modelling Tool takes the underlying source data from the OECD aggregated CbC source data and subjects it to a data manipulation process to provide a drill down into some of the key metrics and data sources that are relevant for Pillar Two on a jurisdictional basis. 

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IIR Calculator

Income Inclusion Rule Calculator

Use our members Income Inclusion Rule Calculator to see how the IIR applies. Enter details of the low-taxed entity including jurisdictional GloBE income and other relevant information to determine top-up tax payable by the parent company. 

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Taiwan Flag

Taiwan To Increase Its Domestic Minimum Tax Rate From 2024

Following the approval of the EU Global Minimum Tax Directive, Taiwan’s Ministry of Finance has stated it will prepare draft legislation for the government to increase Taiwan’s domestic minimum tax rate from 12% to 15%.
However, this creates a number of issues in terms of its interaction with the Pillar Two global minimum tax.

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GILTI & Blended CFC regimes

UPE Data Points for the GloBE Information Return

In this first of a series of articles that will break down all of the data points for the purposes of the Pillar Two GloBE rules (and in particular the expected reporting in the GloBE information return), we look at the UPE data points in the corporate structure.

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USA Pillar 2

U.S Updates its GloBE Impact Document

On December 21, 2022, the Congressional Research Service updated its policy document: The Pillar 2 Global Minimum Tax: Implications for U.S. Tax Policy following the EU adoption of the Global Minimum Tax Directive. 

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Members-Only Tools

OECD CbC Data

Updated Pillar 2 Modelling Tool – OECD CbC Data

Our Modelling Tool takes the underlying source data from the OECD aggregated CbC source data and subjects it to a data manipulation process to provide a drill down into some of the key metrics and data sources that are relevant for Pillar Two on a jurisdictional basis. 

Read More »
IIR Calculator

Income Inclusion Rule Calculator

Use our members Income Inclusion Rule Calculator to see how the IIR applies. Enter details of the low-taxed entity including jurisdictional GloBE income and other relevant information to determine top-up tax payable by the parent company. 

Read More »