Pillar two queries

Summary:

Let us know by when Phase3 and Phase 4 are targeted to be released?
Ie, Entity Classification, In / out scope and Election tracker and IIR, UTPR, QDMTT.

Also want to know if below requests are under consideration.

1. Current year tax rate is being used to recast the deferred tax charge/credit. The ending year tax rate should be used instead.
2. To calculate top-up tax for negative Covered Tax. For example, negative 3% ETR will result in a positive 18% top-up tax rate (15% +3%).
3. Nil top-up tax liability for those jurisdictions incurring GloBE Losses (SR 3-36682789241)
4. ETR: Is it possible to show current tax and deferred tax below the Total Covered Tax line? In this way, it is easier and quicker to understand what’s driving the Pillar Two ETR.