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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