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Pillar Two Tracker

Pillar Two - Deferred Tax Asset Calculator

This simple Pillar Two deferred tax asset calculator gives an indication on the broad operation of deferred tax assets and how they interact with the Pillar Two GloBE rules, and in particular the impact that it has on the top-up tax calculation under Article 4.4 of the OECD Model Rules.

You can model the impact of having no deferred tax in this tool by setting the deferred tax entries to zero. 

For more detailed Pillar Two modelling tools, including multiple years, more companies and the impact of elections, see our Pillar Two Tax Engine.

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

This website is not affiliated with or related to the OECD. We provide independent insights and analysis on the OECD Two-Pillar Solution

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