KPMG BEPS Automation Technology (KBAT)

With the introduction of global minimum taxation, companies are facing numerous challenges. In order to fulfil the resulting tax payment and declaration obligations, they must introduce a completely new tax calculation. Compliance with the global minimum tax requirements is very complex and requires constant monitoring and review of the company's tax position. Our innovative solution KBAT (KPMG BEPS 2.0 Automation Technology) supports you in this process.

KBAT categorises your business units according to Pillar 2 types and calculates the minimum tax based on your income, taxes and effective tax rate as well as a comparison with the minimum tax rate - both for the ultimate parent company and for the national companies. Efficient data management facilitates the fulfilment of your tax obligations, with KBAT using both ERP and non-ERP systems as a data basis. The cloud-based solution can be navigated via a dashboard. You can download your results as Excel files. A print version of the minimum tax report is also available - and as soon as the OECD publishes the XML schema for the minimum tax report, this will also be implemented in KBAT so that the corresponding data records can be retrieved. If you have outsourced tasks to external service providers, for example as part of a managed service approach, KBAT can also be made available for these process steps.

KBAT can be used via our innovative Digital Gateway platform. Digital Gateway gives you access to all the tax and legal technology solutions you use.

• Management of the relevant units: Management of entity data including shareholders, automatic GloBE classification and visualisation in an organisational chart
• Flexible Pillar 2 data entry: upload Excel templates or extract data directly from ERP and non-ERP systems
• Pillar 2 data queries: Supplement data queries using user-specific questionnaires
• Granularity of data collection: Detailed customisation and structuring of data
• Safe harbour calculation: Inclusion of the limited data set for safe harbour analyses and reporting
• Pillar 2 calculation of GloBE income and recorded taxes: Complete calculation according to Pillar 2 criteria
• Pillar 2 scenario calculations: Creation of one-year, five-year and permanent options with different scenarios
• Role-based access: Control of user rights for clear segregation of duties
• Detailed calculation results and audit trail function: Excel-based reports for tracking all calculations
• Full coverage of national supplementary tax (QDMTT): Standardised calculation with localisation options
• Pillar 2 visualisations and analyses: Powerful dashboards and analysis modules
• GloBE Information Return: Create the GIR as PDF or XML for submission to the tax authorities.

A solid data model is required to optimise the use of KBAT. Important aspects here are

• the identification of relevant Pillar 2 data,
• the structuring and mapping of the control data,
• automated or manual data queries,
• ensuring data quality and
• adaptability to changing OECD requirements.

To ensure these aspects, our digital gateway platform offers additional functions - such as legal entity management, with which you can easily record ongoing group changes and assess their relevance for Pillar 2.