Transitional CbCR Safe Harbour Engine
Assess Transitional CbCR Safe Harbour eligibility by Tested Jurisdiction using CbCR + financial statement inputs (including key OECD administrative guidance adjustments).
What this does
- Calculates eligibility and safe harbour outcomes for each Tested Jurisdiction.
- Applies key OECD administrative guidance adjustments returned by the engine.
What you need
- CbCR inputs (by Tested Jurisdiction).
- Basic financial statement inputs where required.
- Implementing jurisdiction selection.
- Additional details required for JVs, Investment entities and flow-throughs.
What you get
- A clear outcome table with eligibility/qualification status.
- Downloadable CSV and JSON outputs.
- Run history (for signed-in users).
Scope & Disclaimer
This is an assessment tool to determine the application of the Transitional CbCR Safe Harbour and must not be used to compute a GloBE tax liability. If safe harbour conditions aren’t met, the ordinary GloBE rules apply. (Use a tool such as the Orbitax GMT Solution)
Start an assessment
You’ll be asked to sign in. Access is granted to members of OECDPillars.com.
Ruleset includes OECD Side-by-Side package extension (Jan 2026).