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.
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FAQs
Pillar 2 is part of the OECD’s global tax reform initiative designed to ensure that large multinational enterprises pay a minimum effective tax rate of 15% in each jurisdiction where they operate. The framework introduces rules that allow countries to apply a top-up tax when profits in a jurisdiction are taxed below the minimum rate.
Pillar 2 generally applies to multinational enterprises (MNEs) with consolidated annual revenues of €750 million or more in at least two of the previous four fiscal years. These organizations must evaluate their jurisdictional effective tax rates, apply the relevant GloBE rules, and comply with new reporting obligations such as the GloBE Information Return (GIR).
OECD Pillar 2 introduces a new global framework that requires companies to gather financial and tax data across multiple jurisdictions, apply numerous adjustments, evaluate safe harbors, and prepare standardized reporting. This complexity often requires new processes and systems to manage calculations and filings consistently.
Corptax is built as an execution platform, not just a calculation engine. It centralizes data from financial and tax systems, governs Safe Harbor and Top-up Tax calculations including QDMTT, IIR, and UTPR, and supports the full lifecycle from modeling to GIR and local filings. Structured validations and workflow controls help ensure consistent, defensible outcomes across jurisdictions.
Corptax centralizes data from financial and tax systems into a governed framework applying jurisdiction-level rule logic, including Safe Harbor, QDMTT, IIR, and UTPR. It incorporates local deviations while maintaining global consistency, standardizing Top-up Tax calculations and reducing double taxation risk. Controlled workflows, embedded validations, and audit trails minimize reconciliation gaps and support defensible, filing-ready outcomes.
Corptax reduces risk under OECD Pillar 2 global minimum tax by centralizing data, automating calculations, embedding jurisdiction-specific rules, and applying structured validations, Corptax reduces manual reconciliation, inconsistent interpretations, and deadline pressure. The result is scalable compliance that supports stability, accuracy, and readiness as requirements evolve.
Yes. Corptax embeds jurisdiction-level rule deviations directly into its governed calculation framework, allowing QDMTT and local implementation differences to be managed alongside global GloBE rules. By aligning QDMTT, IIR, and UTPR within one controlled structure, it helps prevent inconsistent outcomes and reduces the risk of double taxation across jurisdictions.
Using Corptax instead of outsourcing for OECD Pillar 2 global minimum tax operations gives you greater control of your data, increases efficiency through automation, and reduces long-term costs by bringing compliance, provision, and planning into a single source of truth without the potential security risks and communication gaps that can come with outsourcing.