What OECD Pillar Two - Global Anti-Base Erosion (GloBE) Rules 15% Global Minimum Tax requires
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.
Pillar: Tax & Transfer Pricing · Authority: OECD - Inclusive Framework on BEPS · Version: 2.0 · Last updated:
Primary source: https://www.oecd.org/tax/beps/pillar-two-global-anti-base-erosion-rules.htm
SHA-256 integrity: b5f47e72af49b45d528494c128cc87056fe8123e3c94eae3df9df8131dda6b6d
Primary Citations — 5 traced to source
- {"title":"OECD Pillar Two GloBE Rules Model Legislation","url":"https://www.oecd.org/tax/beps/pillar-two-global-anti-base-erosion-rules.htm"}
- {"title":"OECD GloBE Rules Tax Challenges Arising from Digitalisation","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"}
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