Top-Up Tax Computation (QDMTT, IIR, UTPR)
Pillar Two introduces complex reporting and compliance requirements that demand high-quality financial and tax data. UAE businesses that are part of multinational enterprise groups within the scope of the GloBE rules must ensure their systems and processes can support accurate GloBE income calculations, effective tax rate (ETR) computations, and top-up tax reporting.
A readiness assessment evaluates whether your current finance, tax, and reporting frameworks meet these new global minimum tax standards.
What This Includes
01
GloBE Income & ETR Calculations
We compute jurisdictional effective tax rates under the GloBE rules and determine whether a top-up tax liability arises where the ETR falls below 15%.
02
Top-Up Tax Modelling (QDMTT, IIR, UTPR)
We model potential top-up tax exposures under Qualified Domestic Minimum Top-Up Tax (QDMTT), Income Inclusion Rule (IIR), and Undertaxed Profits Rule (UTPR). This helps determine where top-up tax would be payable and by which entity within the group structure.
03
Preparation of Required Disclosures
We help you prepare the necessary reports and documentation for compliance.
Accurate top-up tax calculations ensure compliance with global tax rules, reduce exposure to penalties, and support transparent reporting across jurisdictions.
