Built for tax professionals
Every calculation cites the OECD article it implements. Every result can be reviewed, approved, sealed, and defended.
Safe Harbour Calculator
Implements the OECD Transitional CbCR Safe Harbour — Safe Harbours & Penalty Relief (Dec 2022) Chapter 1, enabled by Model Rules Art. 8.2.1, for in-scope groups (consolidated revenue ≥ €750M in at least two of the four preceding fiscal years, Art. 1.1). Three tests, every jurisdiction, in seconds. Results displayed as a RAG dashboard — green for qualified, red for needs GloBE.
De Minimis
Revenue < EUR 10M AND Profit Before Tax < EUR 1M on the current year's Qualified CbC Report. Top-up tax is deemed zero for the jurisdiction for that fiscal year.
Simplified ETR
Simplified covered taxes (UTPs eliminated) ÷ PBT ≥ the transition rate — 15% (FY beginning 2023–24) rising to 17% (2026–27).
Routine Profits
PBT ≤ SBIE. SBIE = payroll carve-out + tangible asset carve-out.
TCSH Simplified ETR threshold by fiscal year
| Fiscal Year | ETR Threshold | Status |
|---|---|---|
| 2023–24 | 15% | OECD published (Dec 2022) |
| 2025 | 16% | OECD published (Dec 2022) |
| 2026 | 17% | OECD published (Dec 2022) |
| 2027 | 17% | OECD published (Jan 2026 amendment) |
| 2028+ | — | TCSH ended — no rate exists |
Rates by fiscal year of commencement, per the Safe Harbours & Penalty Relief document (Dec 2022) as amended by the OECD Side-by-Side Package (Jan 2026). The TCSH applies to fiscal years beginning on or before 31 Dec 2027 and not ending after 30 Jun 2029 — there is no rate for later years.
SBIE transitional carve-out rates (10-year phase-down)
| Fiscal Year | Payroll | Tangible |
|---|---|---|
| 2023 | 10.0% | 8.0% |
| 2024 | 9.8% | 7.8% |
| 2025 | 9.6% | 7.6% |
| 2026 | 9.4% | 7.4% |
| 2027 | 9.2% | 7.2% |
| 2028 | 9.0% | 7.0% |
| 2029 | 8.2% | 6.6% |
| 2030 | 7.4% | 6.2% |
| 2031 | 6.6% | 5.8% |
| 2032 | 5.8% | 5.4% |
| 2033+ | 5.0% | 5.0% |
Source: OECD GloBE Model Rules, Art. 9.2 transitional schedule (Art. 5.3 carve-out). Every year is OECD-stated; rates decline to 5%/5% by FY 2033.
Full GloBE Calculator
For jurisdictions that don't qualify for Safe Harbour, Cert runs the full Articles 3–7 waterfall — through to the IIR and UTPR charging provisions — with a locked, article-cited audit trail.
PBT + adjustments − exclusions + refundable and transferable credits (QRTC + MTTC, Art. 3.2.4)
Current + deferred + UTP + recapture − NRTC
ACT ÷ GNI
Payroll carve-out + tangible asset carve-out
MAX(0, GNI − SBIE)
MAX(0, 15% − ETR)
Excess Profit × Top-up Tax %
IIR and UTPR allocation across the ownership chain, with QDMTT credit
Enterprise calculation depth
GloBE Information Return
Official OECD XML schemaCert generates the GloBE Information Return on the official OECD schema — urn:oecd:ties:globe:v2 — directly from your GloBE calculation results and validated before export. No re-keying, no separate filing tool.
Cert generates the complete return on the official OECD schema today, validated against the schema before export. Output is marked draft until your authorised signatory completes filing sign-off in the approval workflow — you submit the sealed XML through your jurisdiction's existing channel (for the UK, HMRC's online service).
IIR, UTPR, and QDMTT allocations per jurisdiction
Full waterfall results embedded in the return
Entity-level data for each jurisdiction
De minimis, QDMTT safe harbour, and other elections
Country-by-Country Reporting
BEPS Action 13BEPS Action 13 CbCR from the same data model. Entity-level financial data aggregated by jurisdiction, exported as OECD CbC XML (BEPS v2.0). One platform, one dataset, reconciled once.
Split by related-party and third-party revenue per jurisdiction
Jurisdiction-level PBT from consolidated accounts
Cash taxes paid and income tax accrued in the period
Balance sheet items per jurisdiction
Headcount by jurisdiction for substance indicators
Net book value of physical assets excluding cash
AI assistance, optional by design
Optional add-onAI 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.
Point Cert IQ at your trial balance export and it proposes the GloBE account mapping. You approve every line before anything is saved.
A second pass over your return before it goes anywhere — inconsistencies, gaps, and oddities flagged with reasons.
A free-text advisor and exposure explainers on every results screen. Ask why a jurisdiction failed a test — get the article-cited answer.
The dashboard explains movements between years and scenarios in plain language, not just deltas.
Every number has a paper trail
Cert is built around the assumption that these numbers will be audited, challenged, and defended — years after they were approved.
Draft → Reviewed → Approved → Filed. The state machine is enforced server-side — nobody edits an approved number without it showing.
Two-phase filing seals the record. Amendments are possible, but they are amendments — visible, attributed, and auditable.
A sealed, auditor-ready record per group, fiscal year, and scenario: inputs, rates, results, and who approved what, when.
Every figure opens a provenance view tracing it back through the calculation to the source data that produced it.
A full matrix of what data arrived, when, from where, and which calculations consumed it.
GIR deadlines and filing obligations per jurisdiction, tracked alongside the numbers they depend on.
Data import & deployment
Bring data from any source system. Cert maps your accounts once, then imports are repeatable — no manual re-keying, no spreadsheet risk. With Cert IQ, the first mapping pass is proposed for you.
SAP, Oracle, NetSuite, Workday — export your trial balance or consolidation pack and map it once
HFM, HTP, OneStream, Longview — direct account code mapping from your existing provision tool
OECD standard GloBE data template — the universal starting point
Any source, any format. Define your account mapping once; Cert handles the rest
Microsoft Power Platform · No IT project required
Deploy as a managed solution. Runs in your existing Dataverse environment. Your data at rest never leaves your tenant.
- Managed Power Platform solution (.zip deploy) into your existing Dataverse environment
- Data at rest stays in your tenant; optional Cert IQ sends request-scoped context only, and nothing is retained outside your environment
- Signed regulatory releases — OECD rates and thresholds ship as dated, versioned, ECDSA-signed parameter packs
- Server-side licensing with entitlement enforcement
- CSV and Excel export throughout; command palette (Ctrl+K) for fast navigation
See all of it, live, on a call.
Or try the interactive Safe Harbour and GloBE calculators right now — no sign-up, pre-loaded with 8-jurisdiction demo data.