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A structure chart of a group of legal entities is a hierarchical diagram that illustrates the ownership relationships and control hierarchy among the various companies, subsidiaries, and affiliates within a corporate group. It identifies each legal entity, its jurisdiction of incorporation, and the percentage of ownership or control held by other entities or individuals.

As global minimum tax (Pillar II) rules take effect, multinational companies face new demands for transparency and consistency. A clear organizational chart is now essential — helping teams visualize entity relationships, maintain accurate data across departments, and prepare seamlessly for compliance reviews. With automated tools like the Rulebooks Org Chart Creator, Pillar II reporting becomes faster, clearer, and error-free.