pillar2-frontend

Front-end microservice for Pillar 2 project. Pillar 2 refers to the Global Minimum Tax being introduced by the Organisation for Economic Cooperation and Development (OECD).

The Pillar 2 Top-up Taxes will ensure that global Multinational Enterprises (MNEs) with a turnover of >€750m are subject to a minimum Effective Tax Rate of 15%, i.e. a top-up tax for Medium to Large MNEs.

Running with Service Manager

Use Service Manager to start the PILLAR2_ALL profile, that will run all dependent microservices, with:

sm2 --start PILLAR2_ALL

Head to the Authority Wizard to sign in and create a session for a user with your choice of enrolments and tax ID.

To stop all services, run:

sm2 --stop PILLAR2_ALL

Making Changes Locally

Start all the Pillar 2 services from Service Manager as mentioned above:

sm2 --start PILLAR2_ALL

Stop the PILLAR_2_FRONTEND service with:

sm2 --stop PILLAR_2_FRONTEND

Confirm that all dependent services but the PILLAR_2_FRONTEND are running with:

sm2 --status

Run Pillar 2 Frontend locally with:

sbt run

Head to the Authority Wizard to sign in and create a session for a user with your choice of enrolments and tax IDs.

Authority Wizard (GG Sign In)

When you sign in with the Authority Wizard, provide the following details:

• Redirect URL: http://localhost:10050/report-pillar2-top-up-taxes
• Affinity Group: Organisation

Testing

Run unit tests with:

sbt test

Check code coverage with:

sbt clean coverage test it/test coverageReport

Run integration tests with:

sbt it/test

To use testonly route locally:

sbt 'run -Dplay.http.router=testOnlyDoNotUseInAppConf.Routes 10050'

Bank Account Reputation (BARS)

This service calls the BARS service within MDTP to verify business bank accounts as part of the pillar 2 repayments journey. We call the verify business endpoint to verify accounts, because this is an external service in Local, Development and Staging we call directly call their stub. Information about handling BARS in different environments are detailed below:

• Local, Development and Staging uses the bank-account-reputation-stub. Refer to the stub README for test data usage
• QA environment, BARS is connected to their third parties test system. Any test data you use here will need to be aligned with the test data that the third party service holds
• Production calls the MDTP service

Key Terminologies

Ultimate Parent Entity (UPE):

An ultimate parent is not a subsidiary of any other company and has a controlling interest in one or more other entities.

Nominated Filing Member (NFM):

The nominated filing member is responsible for managing the group's tax returns and keeping business records.

Eligibility Questions

Eligibility questions journey starts at /pillar-two/eligibility/group-in-multiple-territories and there are four different questions to check eligibility. User does not need to be authenticated for this journey.

If all question asked in this journey are answered with "Yes", then this means that you need to pay Global Minimum Tax, and User will be redirected to HMRC online services to register.

License

This code is open source software licensed under the Apache 2.0 License.