Simulation of the global minimum taxation according to Pillar Two
As part of the OECD BEPS project launched in 2015, the global minimum taxation of internationally active groups of companies ("Pillar Two") has become the focus of attention. The regulations on global minimum taxation are to be applied in Germany from 2024. They are intended to ensure that in inbound and outbound cases, low-taxed subsidiaries or permanent establishments are taxed at least at group level with a minimum tax rate of 15%.
Simulate the global minimum tax for your company in different scenarios and understand the impact of OECD Pillar Two
Benefit from a high usability of the tool and get a response assessment for future challenges
The simulation with MARTA takes place in two phases
With our solution, you can manage the tax complexity of this new regulation and qualitatively assess what effect the planned taxation regime will have on your tax payment position.
- Country selection: Selection of countries potentially affected by Pillar Two based on Country-by-Country Reporting (CbCR).
- Alteryx & Power BI: Processing of the CbCR data from an Alteryx flow and visualisation via Power BI for which countries a detailed assessment is useful.
- Discussion: Joint evaluation of the results from phase 1 and selection of the countries for the detailed calculation
- Calculation of the estimated top-up tax: Query of details on the selected countries via an Excel sheet and calculation of the top-up tax based on this.
- Alteryx & Power BI: Analysis and visualisation of the results via Alteryx and Power BI
- Discussion: Discussion of the results of the Pillar Two assessment and next steps, e.g. reactions to identify and manage possible additional burdens from the planned regulations.
Market Taxation Analyzer (MARTA) – Pillar Two
- Evaluation of the Excel templates
- Online access to the MARTA tool
- Forecasting the potential impact of different scenarios
- Discuss the impact on your business