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Global Anti-Base Erosion (GloBE) Model Rules – Pillar Two (Global Minimum Tax)

Organisation for Economic Co-operation and Development (OECD) · published 2021-12-20 · last amended 2025-05-09

Last updated 14 Jun 2026 · Full ledger: Hallucination Register · Parent: OECD

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Model rules establishing a 15% global minimum effective tax rate for MNE groups with revenues over €750m, in active domestic implementation across 140+ jurisdictions from 2024, with the May 2025 Consolidated Commentary representing the current authoritative guidance text and a training-data-gap candidate.
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