Technical deep-dives on the OECD Pillar Two GloBE framework — safe harbour tests, GIR XML, SBIE rates, and more.
A step-by-step checklist for MNE tax teams and advisors — from scope assessment and data collection through to GIR preparation and submission.
Read article →GIR submission deadlines, IIR notification windows and QDMTT self-assessment due dates across the UK, Ireland, Germany, Netherlands and beyond.
Read article →How to evaluate GloBE compliance tools — and why the right architecture makes the difference when filing time arrives.
Read article →What makes GIR preparation genuinely hard, and how the right software closes the gap between source data and a submission-ready return.
Read article →Tax authorities and external auditors expect to verify every GIR figure independently. Here is what that means in practice.
Read article →From MessageSpec to Part E reconciliation — everything you need to know about producing valid OECD GIR XML for submission.
Read article →How to turn a completed GloBE computation into valid, schema-compliant GIR XML — and the traps that catch most implementations.
Read article →From trial balance to top-up tax — how the GloBE ETR is calculated, and the intermediate figures where most implementations get it wrong.
Read article →A practical guide to building a transitional CbCR safe harbour calculator — the data inputs, how each test works, and the implementation mistakes that cause rejections.
Read article →What data feeds the GloBE engine, where it comes from in practice, and the gaps that most commonly delay or derail the calculation.
Read article →The three-test structure of Art. 9.1, the boundary conditions that catch most engines out, and why jurisdiction-level CbCR aggregation matters.
Read article →Everything you need to know about the OECD GloBE Information Return XML format — from namespace declarations to Part E reconciliation.
Read article →The declining payroll and tangible asset rates from 9.8%/7.8% in 2024 down to 5%/5% from 2033, and what they mean for your top-up tax liability.
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