UTPR

Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 2.

Undertaxed Payments Rule.

The Undertaxed Payments Rule - in conjunction with the Income Inclusion Rule (IIR) - is designed to ensure that large multinational entities are subject to a global minimum tax rate.

See also

• Global Anti-Base Erosion Rules (GloBE)
• Global minimum corporate tax rate
• Income Inclusion Rule (IIR)
• Multinational corporation/company
• Organisation for Economic Co-operation and Development (OECD)
• Profit shifting
• Undertaxed Payments Rule

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