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
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.
Research Pending
Awaiting research outcome
AI Failures: Hallucination and Blind Spots Shape
(0 Response Hallucination + 0 Citation Hallucination + 0 Blind Spots = 0 Failure Mode Findings)
Citation Hallucination Modes (0 failures)
Fabricated
0
Pretextual
0
Contradictory
0
AI Blind Spots (0 failures)
Web Retrieval
0
Training Knowledge
0
Hallucination findings
No published hallucination findings yet for this regulation. Research is queued or in progress.
AI Blind Spots
No AI Blind Spots documented for this regulation yet.