CSC Corptax Global Minimum Tax (GMT)
A global solution for OECD Pillar 2
CSC Corptax® Global Minimum Tax (GMT) is a comprehensive solution that supports jurisdictions as they implement legislation. Corptax GMT helps businesses simplify the complexities of OECD Pillar 2.
Calculate safe harbors and Top-up Tax (QDMTT, IIR, and UTPR)
Automatically populate data for financial reporting
Prepare and transmit GloBE Information Return (GIR)
File local country notifications and QDMTTs per jurisdictional requirements
See Corptax Eye on Pillar 2 for available jurisdictions.
However you approach Pillar 2, Corptax GMT fits perfectly into your strategy
Here’s how it supports you across three scenarios:
In-House Management
Implement Corptax GMT yourself and trust the accuracy of calculations. File timely with total confidence.
Working with a Firm
Save time while maintaining control of your data. Corptax GMT automates dataflows and generates reports your firm can use.
Hybrid Model
Corptax Professional Services furnishes expert guidance from implementation and planning all the way through filing.
Ensure readiness: leverage existing data to optimize compliance
Corptax customers can automate Pillar 2 compliance using system data to expedite reporting, minimize reconciliations, and reduce errors. Key datasets such as trial balances, ownership structures, BEPS CbCR, GILTI, and provision data are natively integrated into the Pillar 2 workflow, ensuring accurate and efficient tax determinations.
For non-customers, Corptax GMT accommodates data in most any format and automates the process—eliminating time spent on manual and redundant data entry.
“With data already in Corptax, we don’t remap anything. Ownership and provision data is there—it’s a really smooth process.”
Trusted global expertise
With a network of 8,000+ professionals across 140+ countries, Corptax blends local country expertise with leading technology to ensure compliance with jurisdiction-specific regulations. Our close collaboration with global tax experts and regulatory authorities keeps Corptax GMT continuously aligned with evolving Pillar 2 requirements.
The Corptax GMT process
Corptax GMT assesses temporary and permanent safe harbor eligibility across jurisdictions using data already in the system, including:
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Entity properties
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Ownership structures
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Trial balances
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BEPS CbCR data
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GILTI data
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Deferred and provision tax data
You receive an automated, jurisdiction-by-jurisdiction and entity-by-entity analysis, providing full visibility into safe harbor status and potential Top-up Tax obligations. This analysis directly aligns with and supports the information reported in the GloBE Information Return.
Corptax GMT delivers country-specific calculations, including:
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Safe Harbors
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GloBE Income
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Covered Taxes
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Effective Tax Rate
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Substance-Based Income Exclusion
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Jurisdictional Top-up Tax
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Qualified Domestic Minimum Top-up Tax (QDMTT)
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IIR and UTPR Allocations
Plus, with centralized data and integrated analytics, users can:
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Analyze tax positions across entities and jurisdictions
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Perform scenario modeling, including impact assessments of proposed legislation and Pillar 2 vs. CbCR comparisons
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Seamlessly integrate with Corptax Provision or export data for use in other systems
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Drill down into calculations and trace data back to the source
Once computations are complete, Corptax GMT automatically generates reports for:
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GloBE Information Return (GIR)
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Notifications
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Local country QDMTT returns aligned with OECD guidance and model rules
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Corptax Provision integration
We provide solutions tailored to local country notifications and QDMTT requirements outside OECD guidelines for MNEs, ensuring full support for every aspect of Pillar 2.
To keep customers informed, we share Pillar 2 compliance updates in the Corptax Knowledge Base, ensuring continuous visibility into upcoming solution enhancements and regulatory developments.
Future-proof your Pillar 2 strategy
Corptax GMT includes advanced multi-year forecasting, allowing tax teams to:
Build on base-year data with growth projections and regulatory changes
Simulate various scenarios in response to shifting tax laws
Evaluate long-term effects of Pillar 2 regulations on tax positions
Be sure to visit Corptax Eye on Pillar 2 for the latest Pillar 2 developments and what they mean for you.
