Pillar Two compliance,
from screening to filing.
Safe Harbour tests, the full GloBE Articles 3–7 waterfall, and the GloBE Information Return — calculated, governed, and sealed inside your own Microsoft tenant. AI where you want it. None where you don't.
Excel got you through year one. It won't survive the filing years.
The first Pillar Two cycles were about estimates. The next ones are about returns, auditors, and defending every number.
✗Without Cert
- •Spreadsheet models with no record of who changed what, or why
- •Sign-off by email thread — nothing enforces who approved which numbers
- •GIR means re-keying every figure out of Excel into a filing format
- •Transition rates, SBIE phase-downs, and new guidance tracked by hand
✓With Cert
- A deterministic engine where every calculation cites its OECD article
- A server-enforced approval workflow: Draft → Reviewed → Approved → Filed
- The GIR generated from the same numbers you calculated — no re-keying
- A sealed Evidence Pack your auditor can rely on, per group, year, and scenario
Watch the waterfall do its work.
Eight steps from accounting profit to top-up tax — each one deterministic, each one citing the article it implements. This is the object everything else is built around.
GloBE Net Income
GNI = PBT + Adj − Excl + QRTC + MTTC
GloBE Net Income
Art. 3.2GNI = PBT + Adj − Excl + QRTC + MTTC
Accounting profit, rebuilt to the GloBE definition — book-to-GloBE adjustments in, excluded income out, qualified refundable and marketable transferable credits counted as income (Art. 3.2.4).
Adjusted Covered Taxes
Art. 4.1ACT = Cur + Def + UTP + Rec − NRTC
Every covered tax that counts, and nothing that doesn't — current, deferred, uncertain positions, recapture.
Jurisdictional ETR
Art. 5.1ETR = ACT ÷ GNI
One rate per jurisdiction. The number the whole regime turns on.
Substance Carve-out
Art. 5.3SBIE = p% × Payroll + t% × Tangible
Real people and real assets earn relief — at rates that step down every year to 2033.
Excess Profit
Art. 5.2EP = MAX(0, GNI − SBIE)
What's left after substance is what can be topped up.
Top-up Percentage
Art. 5.2TUT% = MAX(0, 15% − ETR)
The gap between the jurisdiction's rate and the global minimum.
Top-up Tax
Art. 5.2TUT = EP × TUT%
The exposure, jurisdiction by jurisdiction — with QDMTT paid credited against it.
Charging Provisions
Art. 2IIR → UTPR
Who actually pays: allocated up the ownership chain through the Income Inclusion Rule, backstopped by the UTPR.
15% — the global minimum tax rate
The global minimum. Every number Cert produces exists to get this one right.
Three modules. One data model. No re-keying.
Every module works from the same entity model and the same numbers — enter once, reconcile once, use everywhere. The GloBE engine ships in every edition; GIR and CbCR come with Cert Complete.
A second pair of eyes, on demand.
AI where you want it. None where you don't. Every number in Cert comes from the deterministic calculation engine — Cert IQ explains, maps, and reviews. It never computes your figures, and it switches off tenant-wide.
AI account mapping
Point Cert IQ at your trial balance export and it proposes the GloBE account mapping. You approve every line.
GIR pre-filing review
A second pass over your return before it goes anywhere — inconsistencies, gaps, and oddities flagged with reasons.
Ask Cert IQ
A free-text advisor and exposure explainers on every results screen. Ask why a jurisdiction failed a test — get the article-cited answer.
Variance narration
The dashboard explains movements between years and scenarios in plain language, not just deltas.
Built for sign-off, not just calculation.
Getting the number is half the job. Cert is built for the other half — review, approval, sealing, and defending it later.
Runs in your tenant. Deployed in days, not quarters.
Cert ships as a managed solution into the Microsoft environment you already run — we deploy it for you.
See Cert on your own group structure.
A 45-minute live demo with the person who built it. Bring your edge cases.