The interaction between Safe Harbour and Qualified Domestic Minimum Top-Up Tax increase the need for solutions outside of your accounting and tax accounting systems
Assumably, many countries will implement a local Qualified Domestic Minimum Top-up Tax (QDMTT) which will decrease the number of entities in a group where a full data collection process is needed. However, on the other hand, you must collect data for the QDMTT calculation.
Peter Öhling, CEO Blika.
According to OECD regulations and the draft EU Directive, a jurisdiction can opt for implementing QDMTT regulations. Any top-up tax paid under these latter regulations will reduce any top-up tax calculated under Pillar 2.
Under the OECD regulations, a Qualified Domestic Minimum Top-
