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The chart illustrates the jurisdictions and sub-groups in which a top-up tax amount has accumulated, together with the corresponding top-up tax expense.

The "Top-Up Tax Liability" refers to the additional tax that companies must pay in jurisdictions where the effective tax rate is below the global minimum tax rate. Under the OECD's GloBE rules, the purpose of the "Top-Up Tax" is to ensure that multinational corporations pay at least a minimum tax, even when they operate in low-tax countries.

Each bar in the chart represents how much Top-Up Tax each CE has to pay.

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GloBE Income Indicators

The tab “GloBE Income Indicators” shows a chart illustrating different jurisdictions and sub-groups within the MNE group. The graph highlights key indicators related to GloBE income, including GloBE income itself, excess profits and carve-out amount. Users can interact with the graph by toggling the visibility of each indicator through the legend, allowing them to analyse the data more effectively.

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