Data Collection & Entity Management
Pillar 2 compliance demands data from across your entire multinational group: financial reporting, payroll, fixed assets, legal structures, and more. Pillar2 provides a single platform to model your corporate structure, gather jurisdictional data from local teams, and validate everything before it reaches the calculation engine.
Complete Corporate Structure Management
The GloBE rules apply differently depending on entity type, ownership level, and jurisdictional grouping. Pillar2 lets you model the full complexity of your corporate hierarchy so the right rules are applied to the right entities every time.
- Define your Ultimate Parent Entity and map every constituent entity in the group, across all jurisdictions
- Track Partially-Owned Parent Entities, joint ventures, permanent establishments, and minority-held interests with precise ownership percentages
- Automatically classify excluded entities: government entities, international organisations, non-profit organisations, pension funds, and investment funds meeting the qualifying criteria
- Ownership chain visualisation showing the full hierarchy from UPE down to each constituent entity, with percentage interests at every level
- Handles changes in group structure during the fiscal year: acquisitions, disposals, mergers, and reorganisations
Structured Jurisdictional Data Gathering
Collecting GloBE data from dozens of local finance teams is one of the biggest operational challenges of Pillar 2 compliance. Pillar2 replaces ad-hoc spreadsheets with structured data requests that local teams can complete confidently, reducing the back-and-forth that slows down every reporting cycle.
- Pre-built data templates tailored to each entity's classification and the specific data points required for its jurisdiction
- Collects financial accounting income, tax expense breakdowns, payroll costs, tangible asset net book values, and entity-level elections
- Workflow status tracking showing which entities have submitted, which are in progress, and which are overdue
- Supports multiple data sources. ERP and group reporting systems, country-by-country reporting data, payroll platforms, and fixed asset registers
- Built-in reconciliation checks between submitted data and group-level consolidated figures
Validation, Reconciliation, and Audit Trail
Tax authorities will scrutinise Pillar 2 filings, and your group auditor will want to see how every number was derived. Pillar2 validates data at the point of entry, flags inconsistencies before they become errors, and maintains a complete chain of evidence from source data through to the filed return.
- Configurable validation rules that catch common errors: missing data, sign inconsistencies, ETR outliers, and cross-entity discrepancies
- Automated reasonableness checks comparing current period data against prior year submissions and CbCR benchmarks
- Every data input is timestamped with a user identity, change reason, and before-and-after values
- Full version history allowing you to review or restore any prior state of the data set
- Supports external audit access with read-only permissions and controlled data export
Get the data right first. Everything else follows.
Accurate GloBE calculations depend on accurate data. See how Pillar2 makes data collection structured, trackable, and auditable across your entire group.