{
  "node_id": "oecd-pillar-two-global-minimum-tax-globe-rules-15pct",
  "title": "OECD Pillar Two - Global Anti-Base Erosion (GloBE) Rules 15% Global Minimum Tax",
  "domain": "Tax & Transfer Pricing",
  "version": "2.0",
  "last_updated": "2026-05-10",
  "bluf": "OECD Pillar Two GloBE Rules impose a global minimum effective tax rate of 15% on multinational enterprises with annual consolidated revenue exceeding EUR 750 million - implemented via Income Inclusion Rule (IIR) and Undertaxed Profits Rule (UTPR) with country-by-country reporting and Qualified Domestic Minimum Top-Up Tax (QDMTT) elections.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
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  "crosswalks": {
    "_available_keys": [
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      "industry_mapping"
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    "_note": "Full crosswalk values included in vault response"
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  "primary_citations_count": 5
}