OECD guidance on GloBE rules

On 14 March 2022 the OECD/G20 Inclusive Framework on BEPS released further technical guidance on the 15% global minimum tax (part of the two-pillar solution to address the tax challenges arising from digitalisation of the economy).

The Commentary explains the intended outcomes under the GloBE Rules and clarifies the meaning of certain terms. It also illustrates the application of the rules to certain fact patterns.