Report: Pillar Two Systems Implementation for MNEs

For MNES looking at an effective systems implementation to accurately calculate any Pillar Two top-up tax and allocate this to the required group entities, a tax data mapping assessment is the first step.

This takes the required data points required to apply the Pillar Two rules and allows the MNE to match these either with existing data sources (eg in the ERP or EPM system) or create new data sources to specifically pull the required Pillar Two data.

In this report we take a systems-based approach to the Pillar Two GloBE rules and look at the impact on MNEs ERP and data gathering systems and the approach to undertaking a tax data mapping exercise.