What OECD Pillar Two - Global Minimum Tax 15% GloBE Rules and Qualified Domestic Minimum Top-up Tax requires
OECD Pillar Two GloBE Rules require large multinational enterprises with consolidated revenue above EUR 750 million to pay a minimum effective tax rate of 15% in each jurisdiction, with top-up tax collected by the parent or intermediate jurisdiction through the Income Inclusion Rule and Undertaxed Profits Rule.
Pillar: Tax & Transfer Pricing · Authority: OECD / G20 Inclusive Framework on BEPS · Version: 1.0.0 · Last updated:
Primary source: https://www.oecd.org/tax/beps/pillar-two-global-anti-base-erosion-rules-europe.htm
SHA-256 integrity: ebe4e6f4b53c87f0c75f0b9a8801fed769dd5dd658cf9688abd54b144928e4ad
Primary Citations — 5 traced to source
- {"title":"OECD GloBE Model Rules - Pillar Two","url":"https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm","section":"Chapters 1-10 full model rules"}
- {"title":"EU Council Directive 2022/2523 on global minimum level of taxation","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022L2523","section":"Articles 5-14 IIR and UTPR; Article 11 QDMTT"}
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