Global Minimum Tax
Background Materials: Get a gist of what Pillar II is all about
Model Rules: Read the rule book & handbook
Clarifications: Illustrations, Clarifications & Admin Guidance
- Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti‑Base Erosion Model Rules (2025)
- Pillar II Agreed Administrative Guidance (Feb 2023)
- Pillar II Agreed Administrative Guidance (July 2023)
- Pillar II Agreed Administrative Guidance (Dec 2023)
- Pillar II Agreed Administrative Guidance (June 2024)
- Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on Article 8.1.4 and 8.1.5 of the Global Anti-Base Erosion Model Rules (January 2025)
- Administrative Guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules (January 2025)
- Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package (January 2026)
- Administrative Guidance on the Application of the Transitional UTPR Safe Harbour to MNE Groups with 52-53-Week Fiscal Years (May 2026)
- Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) Examples
Specific Topics: Further readings on specific topics
- Safe Harbours and Penalty Relief: Global Anti-Base Erosion Rules (Pillar Two)
- Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (January 2025)
- GloBE Information Return (Pillar Two) XML Schema: User Guide for Tax Administrations (January 2025)
- GloBE Information Return (Pillar Two) Status Message XML Schema:User Guide for Tax Administrations (July 2025)
- Multilateral Competent Authority Agreement on the Exchange of GloBE Information (January 2025)
- Support for Central GloBE Information Return Filing and Exchange (2024 Reporting Fiscal Year)
- Tax Incentives and the Global Minimum Corporate Tax