What Tax Challenges Arising from the Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two): Income Inclusion Rule requires
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.
Pillar: Banking & Global Finance · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.0 · Last updated:
Primary source: https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm
SHA-256 integrity: 95bc8b650956edde0a25a50f26d4d2d23669963155c722e25bbfc9f6ac6b0b99
Primary Citations — 7 traced to source
- OECD (2021), Tax Challenges Arising from the Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two), OECD, Paris, Article 1.1: Scope
- OECD (2021), Tax Challenges Arising from the Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two), OECD, Paris, Article 2.1: Charging Provision for the IIR
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