What Tax Challenges Arising from the Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two) requires
The OECD Pillar Two GloBE Model Rules require multinational enterprises (MNEs) with annual consolidated revenues exceeding €750 million to pay a minimum effective tax rate (ETR) of 15% on profits in each jurisdiction where they operate. As outlined in Article 1.1, this is enforced through a system of top-up taxes applied via the Income Inclusion Rule (IIR) and the Undertaxed Profits Rule (UTPR).
Pillar: Tax & Transfer Pricing · 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: 71155dca6142d94a3d1fc34394a68ebf357d056dbbb7df2716fb5745b95ee754
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), Chapter 1: Scope, Article 1.1
- OECD (2021), Tax Challenges Arising from the Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two), Chapter 2: Charging Rules, Articles 2.1-2.6 (IIR and UTPR)
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