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Pillar Two Top-Up Tax Excel Sample Calculation

We have prepared a sample (excel) calculation based on our understanding of the Pillar Two Model, also referred to as GloBE Rules. The calculation covers the core flow of the Top-Up Tax Calculation.

The calculation includes the:

  • Determination of GloBE Income (or Loss)
  • Adjusted Covered Taxes
  • Calculation of the GloBE Effective Tax Rate
  • Top-Up Tax Rate; and
  • Top-Up Tax Amount