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.

under-tax payments rule calculator

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