{
  "node_id": "oecd-pillar2-minimum",
  "title": "Global Minimum Tax (Pillar Two)",
  "domain": "Banking & Global Finance",
  "version": "1.1.0",
  "last_updated": "2026-04-10",
  "bluf": "OECD Pillar Two (Global Anti-Base Erosion Rules - GloBE) establishes a global minimum corporate tax rate of 15% for multinational enterprises (MNEs) with annual revenue exceeding €750 million. Finalized in December 2021 and enacted in over 40 jurisdictions as of 2024 (EU Minimum Tax Directive effective January 1, 2024; UK, Japan, South Korea, Switzerland among first adopters), Pillar Two introduces two interlocking domestic rules: the Income Inclusion Rule (IIR) - the parent entity pays top-up tax on low-taxed subsidiaries; and the Undertaxed Profits Rule (UTPR) - a backstop where other group members can collect the top-up tax if the parent jurisdiction does not apply IIR. Non-compliance results in top-up taxes, transfer pricing adjustments, and potential double taxation in multiple jurisdictions.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "ai_overlay_2026",
      "industry_mapping"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "oecd-corporate-governance-principles",
    "oecd-guidelines-multinational-ent",
    "crs-oecd-tax-automatic",
    "ifrs-global-accounting"
  ],
  "primary_citations_count": 6
}