Pillar Two Global Minimum Tax Impact Calculator

Computes estimated Pillar Two top-up tax exposure from jurisdiction-level financial data under OECD GloBE rules — calculating GloBE ETR per jurisdiction, applying the substance-based income exclusion, flagging jurisdictions below the 15% minimum, and producing a ranked exposure summary with mitigation levers. Use when modeling global minimum tax liability, assessing which jurisdictions trigger top-up tax, or preparing Pillar Two impact analysis for a multinational group.