Managing Entity Allocation

The Jurisdictional Top-up Tax is allocated to Constituent Entities in the Low Tax Jurisdiction that have positive GloBE Income. Allocation of top-up tax amount is based on the Entity's portion of the group's GloBE Income in the low-taxed jurisdiction.

Top-up tax Allocation occurs only when consolidating at "Total Pillar Two" parent Entity.

Related Topics:

• Enabling Entity Allocation
• Allocation of Topup Tax/Income Inclusion Rule (IIR)/Undertaxed Profits Rule (UTPR)
• Usecase Example: Allocation Process