To whom the GloBE Rules apply to?
The GloBE Rules applicable to MNE groups that have an annual consolidated revenue of 750 million euros or more in at least two out of the four years before the tested year.
A - MAIN REFERENCE MATERIALS
- Model GloBE Rules (Published 20 December 2021)
- Commentary to the GloBE Rules - First Edition (Published 14 March 2022)
- GloBE Rules Examples (Published 14 March 2022)
- Safe Harbours and Penalty Relief (Published 20 December 2022)
- Agreed Administrative Guidance on the GloBE Rules (Published 2 February 2023)
- Agreed Administrative Guidance on the GloBE Rules (Published 17 July 2023)
- GloBE Information Return(Published 17 July 2023)
- Minimum Tax Implementation Handbook (Published 11 October 2023)
- Administrative Guidance on the Global Anti-Base Erosion Model Rules (Published 18 December 2023)
B - SUPPLEMENTARY REFERENCE MATERIALS
- Summary : Pillar Two Model Rules In A Nutshell
- Pillar Two Model Rules Fact Sheets
- Global Anti-Base Erosion Model Rules Frequently Asked Questions
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