Highlights
- GMT compliance demands sophisticated data management across 10,000 multinational companies worldwide.
- 58% of tax departments are under-resourced while facing expanded data collection requirements.
- Integrated technology ecosystems and centralized data warehouses streamline GMT compliance workflows.
As we move through 2026, the Global Minimum Tax (GMT) regime — also known as GloBE or OECD BEPS 2.0 Pillar 2 — has become firmly established in the global tax landscape. For the 10,000 multinational companies affected worldwide, GMT compliance is no longer a future concern — it is a present reality that requires sophisticated data management and reporting capabilities.
Jump to ↓
What GMT is and why data matters
What are the solutions for global minimum tax data management?
How to build your GMT data readiness checklist
What’s next for GMT compliance
Ready to tackle your GMT data challenge?
White paper
Reimagining global taxation: Voices from the frontlines of global minimum tax transformation
Access white paper ↗
What GMT is and why data matters
GMT is an internationally agreed-upon minimum rate of tax on corporate income, established by the OECD to prevent a “race to the bottom” in national tax rates. Companies with €750M+ in revenues must pay a top-up tax if income in any jurisdiction is taxed below the 15% global minimum rate.
While the policy intent is straightforward, the operational impact is anything but. GMT rules force companies to collect, analyze, and report on significantly more data than ever before. The legislation expands the scope of data required across the organization, including organizational data (such as stock compensation and pension expenses) and Pillar Two–specific data (including elections and carryforwards).
The data challenge comes at a time when many corporate tax departments are already stretched thin.
According to the 2025 Thomson Reuters State of the Corporate Tax Department report:
- 58% are under-resourced
- 57% describe their technology posture as chaotic or reactive
- 74% expect tax technology budgets to increase in the next three to five years
- Only 26% track metrics around tax technology success
GMT compliance requires data to be gathered more frequently, from more business areas, in greater granularity, and on tighter timelines for regular calculations and filings. This work spans multiple tax rules — book tax, cash tax, cross-border, and local country requirements — where data is often fragmented and stored in inconsistent formats.
Where data management typically breaks down
Disparate systems and formats
- Data scattered across spreadsheets, email, and multiple ERP systems
- Lack of standardized data formats across jurisdictions
- Manual processes that are error-prone and time-intensive
Resource and technology constraints
- Limited personnel with both tax and technology expertise
- Fewer than 10% of corporate tax professionals actively using AI technology
- Outdated systems that cannot support complex GMT calculations
- Insufficient time for strategic data governance planning
Together, these challenges create bottlenecks that slow compliance, increase risk, and limit the tax team’s ability to focus on strategic work. Addressing them requires a coordinated approach that combines technology, process, and governance improvements.
What are the solutions for global minimum tax data management?
Use a single source of truth
Effective GMT data governance starts with centralizing data from disparate systems into a single source of truth. A centralized data warehouse — such as ONESOURCE Data Hub — can significantly reduce the time spent preparing, validating, and locating accurate tax data across multiple applications.
An integrated technology ecosystem
An integrated tax technology stack helps connect data, calculations, and compliance workflows across the organization. For example, Thomson Reuters ONESOURCE offers connected solutions that support GMT compliance end to end:
- ONESOURCE DataFlow: Establishes a reliable data foundation
- ONESOURCE’s partnership with Orbitax GMT: Performs complex GloBE calculations and scenario modeling
- ONESOURCE Tax Provision: Incorporates GloBE impacts into financial reporting
- ONESOURCE Indirect Compliance: Manages local country indirect tax compliance
This integrated approach helps automate workflows, minimize errors, and free tax professionals to focus on strategic analysis and risk mitigation.
How to build your GMT data readiness checklist
A phased approach allows organizations to make near-term progress while laying the foundation for long-term compliance and scalability.
Immediate actions (0–3 months)
- Audit current data sources and identify gaps
- Map data flows across jurisdictions
- Assess current technology stack capabilities
- Identify key stakeholders and data owners
Short-term implementation (3–12 months)
- Implement a centralized data management system
- Deploy GMT-specific calculation tools
- Establish data governance protocols
- Train the tax team on new processes and technologies
Long-term optimization (12+ months)
- Automate routine data collection and validation
- Integrate GMT processes with the broader tax technology stack
- Develop predictive analytics capabilities
- Continuously monitor and improve data quality
What’s next for GMT compliance
88% of corporate tax professionals believe AI will be central to their daily workflow within the next five years. As tax functions move toward AI-enabled processes, success will depend on high-quality data, new skills development, updated governance frameworks, and tight integration between AI tools and GMT-specific requirements.
In parallel, 74% of respondents prioritize automating tax processes, with a focus on:
- Automated data collection from multiple sources
- Standardized calculation engines for GMT compliance
- Real-time reporting and monitoring capabilities
- Integration with existing ERP and financial systems
To support this shift, many organizations are deploying sophisticated technology solutions — such as Orbitax Global Minimum Tax — to automate and standardize workflows and bring greater clarity to the impact of GMT.
Ready to tackle your GMT data challenge?
Orbitax GMT helps corporate tax teams manage data across countries and systems by centralizing Pillar Two inputs in one place and standardizing them into a consistent, reusable dataset. It supports ingestion from different sources and file types, and it keeps an audit trail to strengthen controls and review. This reduces spreadsheet sprawl and version issues across regions, while pairing a single data foundation with jurisdiction-specific calculation logic to help teams manage change without constantly rebuilding their model.
Orbitax GMT can also integrate with Thomson Reuters ONESOURCE Tax Provision, so teams can reuse provision data, streamline handoffs, and improve forecasting and risk assessment as they prepare reporting and filings with greater consistency and confidence.
GMT compliance isn’t just a regulatory challenge — it’s a data challenge. Organizations that invest now in strong data foundations, effective governance, and modern tax technology will not only meet their GMT obligations but also position their tax function for greater agility, insight, and resilience.
Learn how tax technology can help companies meet global minimum tax requirements with confidence.
Orbitax Global Minimum Tax
Automating Pillar Two global minimum tax calculations with an integrated platform
Learn more ↗
