{
  "node_id": "oecd-globe-income-inclusion-rule-2021",
  "title": "Tax Challenges Arising from the Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two): Income Inclusion Rule",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2026-04-18",
  "bluf": "The OECD GloBE Income Inclusion Rule (IIR) imposes a top-up tax on the Ultimate Parent Entity (UPE) of a Multinational Enterprise (MNE) Group with annual consolidated revenue of €750 million or more, when the income of its constituent entities in a jurisdiction is taxed below the minimum rate of 15%. The primary charging provision is established in Article 2.1 of the Model Rules.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "oecd-corporate-governance-principles",
    "eu-dac6-mandatory-disclosure-2018"
  ],
  "primary_citations_count": 7
}