Pillar Two Safe Harbour testing for global tax teams

Run the de minimis, simplified ETR and routine profits tests on your CbCR data for every jurisdiction, see which ones need full GloBE work, and get each result signed off before the board pack goes out.

What's included

• 3 tests: de minimis, simplified ETR and routine profits, run for every jurisdiction.
• FY2023–FY2026 thresholds for each fiscal year, as set by the OECD (Safe Harbours and Penalty Relief guidance; GloBE Model Rules, Article 9.2): FY2023 simplified ETR 15%, payroll 10%, tangible assets 8%; FY2024 simplified ETR 15%, payroll 9.8%, tangible assets 7.8%; FY2025 simplified ETR 16%, payroll 9.6%, tangible assets 7.6%; FY2026 simplified ETR 17%, payroll 9.4%, tangible assets 7.4%.
• 3-step sign-off: preparer, reviewer, then tax director.
• Excel and CSV import. Blank cells are never read as zero.

Security your IT team can check

Authenticator app (TOTP) required for workspace access, organisation-scoped data, role-based permissions and encryption in transit and at rest. Mirentra does not hold SOC 2 or ISO 27001.

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