Free datasets, GIR XML files, and test cases for teams building on the OECD Pillar Two framework. Download and use without restriction.
10 jurisdictions · 25 entities · FY 2024
A complete synthetic Country-by-Country Report for the fictional Northwind Group — a mid-size multinational with operations across Europe, North America, and Asia-Pacific. Includes both Table 1 (jurisdictional aggregates) and Table 2 (entity list) in OECD-standard layout.
Deferred tax · Elections · UTPs · Non-covered taxes
Detailed income tax disclosures and deferred tax schedules for the Northwind Group — structured as you would see them in IFRS (IAS 12) or US GAAP (ASC 740) consolidated financial statements. Includes election positions and UTP reserves.
Entity master · Covered taxes · SBIE · QDMTT · Adjustments
The most complete sample GloBE dataset available publicly. Covers every data input required for a full Pillar Two computation — from entity ownership and GloBE income adjustments to substance carve-outs and QDMTT positions.
Valid · Invalid · Multi-jurisdiction · Large (50 jurisdictions)
Four GIR XML files covering the scenarios you actually need when building or testing a GIR parser, validator, or filing system. The valid file follows the OECD GIR XML schema; the invalid file contains deliberate errors with annotations explaining each one.
55 test cases across safe harbour, SBIE, QDMTT, deferred tax, and boundaries
A structured test suite for GloBE computation engines. Each test case specifies the input, expected output, and relevant article reference — ready to import into your QA pipeline. Includes boundary tests for rounding, zero income, and short periods.
Upload your trial balance, map the columns, and get a fully traced GloBE computation — jurisdiction by jurisdiction — in minutes.
Articles and commentary from the Pillar2OS team on the OECD Pillar Two GloBE framework.
A deep dive into 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 carve-out rates from 9.8%/7.8% in 2024 down to 5%/5% from 2033, and what they mean for your top-up tax liability.
Read article →Journalists and analysts covering Pillar Two, international tax, and tax technology are welcome to get in touch. sales@pillar2os.com