Global Anti-Base Erosion Rules

Tax - Organisation for Economic Co-operation and Development (OECD) - base erosion and profit shifting (BEPS).

(GloBE).

The Global Anti-Base Erosion Rules are published by the OECD and are designed to ensure that large multinational enterprises pay a minimum rate of corporate tax on the worldwide profits.

See also

• Base erosion and profit shifting (BEPS)
• Corporation Tax
• Effective tax rate (ETR)
• Financial reporting
• Global minimum corporate tax rate
• G7
• Income Inclusion Rule (IIR)
• Income Tax
• Multinational corporation/company
• Nexus rule
• Organisation for Economic Co-operation and Development (OECD)
• Parent company
• Pillar 1
• Pillar 2
• Profit shifting
• Regime
• Risk management
• Sister company
• Subject To Tax Rule (STTR)
• Tax
• Tax avoidance
• Tax compliance
• Tax evasion
• Tax haven
• Tax rate
• Top-up Tax
• Transfer pricing
• Undertaxed Payments Rule (UTPR)

External links

• OECD - Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) - Commentary
• Pillar Two rules in a nutshell - OECD