Longview Pillar 2 Series: Story Behind Jurisdictional GloBE ETR

The entire Pillar 2 concept revolves around the computation of the jurisdictional ETR: its correct computation will determine whether any Top-up Tax is due and its final amount. Even small variations in the computed ETR for a key jurisdiction may result in significantly different outcomes in your Income Statement.

Gaining an early and accurate understanding of the way your Pillar 2 ETR is influenced by all the possible factors and final outcomes based on GloBE rules is crucial. Tax teams must focus on those adjustments with the potential to drive material movements in the calculation inputs and therefore unpredictable swings in your ETR.

Join the next installment of our monthly Pillar 2 webinar series for practical tips and tricks on how Longview Tax can help you:

• Take control of your Pillar 2 numbers
• Easily identify the individual drivers among the vast array of rules which most urgently require your attention
• Confidently defend your numbers with integrity and transparency