What OECD Pillar Two - Global Anti-Base Erosion (GloBE) Rules: Income Inclusion Rule, Undertaxed Profits Rule, 15% Global Minimum Tax, Substance-Based Income Exclusion, QDMTT and Safe Harbour Provisions requires
This regulation establishes a global minimum corporate tax rate of 15% for multinational enterprise (MNE) groups with revenue above EUR 750 million, applying the Income Inclusion Rule (IIR) and Undertaxed Profits Rule (UTPR) to ensure top-up taxation on low-taxed income. It applies to MNEs under GloBE Rules, as defined in Article 1 of the OECD Model Rules.
Pillar: Tax & Transfer Pricing · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.1 · Last updated:
Primary source: https://www.oecd.org/tax/beps/pillar-two-global-anti-base-erosion-rules.htm
SHA-256 integrity: d62f318790a8da5971c827a50a43608c2e480b509a5e1990f67f613ca7dd9805
Primary Citations — 5 traced to source
- OECD Model Rules, Article 1.2 - Scope of Application: Revenue Threshold of EUR 750 Million
- OECD Model Rules, Article 2 - Income Inclusion Rule (IIR): Top-Up Tax Calculation on Low-Taxed Income
+ 3 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
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