Pillar Two - Simple Under-Taxed Payments Rule Calculator

This simple Pillar Two under-taxed payments rule (UTPR) calculator gives an indication of the broad operation of how the top-up tax is allocated to UTPR jurisdictions.

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

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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.

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