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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