C
cert.tax

Built for tax professionals

Every calculation cites the OECD article it references. Every period can be locked and audited.

Cert GloBECert GIRCert CbCR
Cert GloBE

Safe Harbour Calculator

Implements the OECD Transitional CbCR Safe Harbour (Article 9.4). Three tests, every jurisdiction, in seconds. Results displayed as a RAG dashboard — green for qualified, red for needs GloBE.

Art. 9.4.1(a)

De Minimis

Revenue < EUR 10M AND Profit Before Tax < EUR 1M. Jurisdiction is automatically excluded from GloBE.

Rev < €10M & PBT < €1M
Art. 9.4.1(b)

Simplified ETR

Covered taxes ÷ PBT ≥ transitional rate. Rate increases from 15% (2024) to 18% (2028–29) then steps down.

ETR ≥ transitional rate by year
Art. 9.4.1(c)

Routine Profits

PBT ≤ SBIE. SBIE = payroll carve-out + tangible asset carve-out.

PBT ≤ SBIE

TCSH Simplified ETR threshold by fiscal year

Fiscal YearETR Threshold
202415%
202516%
202617%
202717%
202818%
202918%
2030+15%

Source: OECD Transitional CbCR Safe Harbour (Art. 9.4). TCSH applies to fiscal years beginning on or before 31 Dec 2026 (extended to 31 Dec 2027 per OECD admin guidance).

SBIE transitional carve-out rates (10-year phase-down)

Fiscal YearPayrollTangible
202310.0%8.0%
20249.8%7.8%
20259.6%7.6%
20269.4%7.4%
20279.2%7.2%
20289.0%7.0%
20298.2%6.6%
20307.4%6.2%
20316.6%5.8%
20325.8%5.4%
2033+5.0%5.0%

Source: OECD GloBE Model Rules, Article 5.5. Transition Period rates declining to 5%/5% by FY 2033.

Cert GloBE

Full GloBE Calculator

For jurisdictions that don't qualify for Safe Harbour, Cert runs the full Articles 3–7 waterfall. Jurisdiction-level ETR, top-up tax, and SBIE carve-out — with a locked CalcRun audit trail.

1
GloBE Net IncomeArt. 3.2

PBT + adjustments − exclusions

2
Adjusted Covered TaxesArt. 4.1

Current + deferred + UTP + recapture + QRTC

3
Jurisdictional ETRArt. 5.1

ACT ÷ GNI

4
SBIE Carve-outArt. 5.3

Payroll carve-out + tangible asset carve-out

5
Excess ProfitArt. 5.2

MAX(0, GNI − SBIE)

6
Top-up Tax %Art. 5.2

MAX(0, 15% − ETR)

7
Top-up Tax AmountArt. 5.2

Excess Profit × Top-up Tax %

Jurisdiction-level ETR and top-up tax
QDMTT credit applied automatically
CalcRun locking for period-end sign-off
Side-by-side comparison with Safe Harbour
Account-level drill-down for auditor review
OECD article citation on every line
Cert GIR

GloBE Information Return

On the roadmap

Coming 2026. Cert GIR will generate the OECD-standardised GloBE Information Return XML directly from your GloBE calculation results. No re-keying, no separate filing tool — one click from calculation to submission-ready XML.

Top-up Tax by jurisdiction

IIR, UTPR, and QDMTT allocations per jurisdiction

ETR and SBIE calculations

Full waterfall results embedded in the return

Constituent entity details

Entity-level data for each jurisdiction

Election and exemption flags

De minimis, QDMTT safe harbour, and other elections

OECD GIR XML schema compliant
Auto-populated from GloBE calc results
Validation checks before export
Jurisdiction-specific adapters planned
Download XML or submit via API
Full audit trail of filed returns
Cert CbCR

Country-by-Country Reporting

On the roadmap

Planned for after GIR. BEPS Action 13 CbCR filing from the same data model. Entity-level financial data aggregated by jurisdiction, exported as OECD CbC XML. One platform, one dataset, two filings.

Revenue (related & unrelated)

Split by related-party and third-party revenue per jurisdiction

Profit/loss before tax

Jurisdiction-level PBT from consolidated accounts

Tax paid & accrued

Cash taxes paid and income tax accrued in the period

Stated capital & retained earnings

Balance sheet items per jurisdiction

Number of employees

Headcount by jurisdiction for substance indicators

Tangible assets

Net book value of physical assets excluding cash

OECD CbC XML schema (BEPS Action 13)
Entity-level data with jurisdiction roll-up
Shared data model with GloBE — enter once, use everywhere
Constituent entity register built in
Multi-year filing history
Reconciliation checks against GloBE inputs
All Modules

Data Import & Integration

Bring data from any source system. Cert maps your accounts once, then imports are repeatable — no manual re-keying, no spreadsheet risk.

ERP & Consolidation

SAP, Oracle, NetSuite, Workday — export your trial balance or consolidation pack and map it once

Tax Provision

HFM, HTP, OneStream, Longview — direct account code mapping from your existing provision tool

GloBE CSV

OECD standard GloBE data template — the universal starting point

Custom Mapping

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 never leaves your tenant.

Choose your modules

CapabilityCert GloBECert GIRCert CbCR
Safe Harbour Calculator——
Side-by-Side Assessment——
Full GloBE Calculator (Art. 3–7)——
GloBE Information Return XML——
CbC XML Filing (BEPS Action 13)——
Entity-level data model——
Data Import & Account Mapping
Audit trail & CalcRun locking
OECD article citations—

Bundle all three as Cert Complete for a 25% discount. See pricing

See it live in 60 seconds

No sign-up. Pre-loaded with 8-jurisdiction demo data.

Try the Live Demo