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This page brings together the Pillar Two GloBE Rules, commentary, administrative guidance, safe harbours and implementation tools, serving as the core official entry point to the global minimum tax regime.
International Organizations and Global Governance / Official English
OECD Global Anti-Base Erosion Model Rules (Pillar Two)
This page brings together the Pillar Two GloBE Rules, commentary, administrative guidance, safe harbours and implementation tools, serving as the core official entry point to the global minimum tax regime.
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