
Global Anti-Base Erosion Rules
The Pillar Two Model Rules (also referred to as the “Global Anti-Base Erosion Model Rules” or “GloBE Rules”), released on 20 December 2021, are part of the Two-Pillar Solution to
The Pillar Two Model Rules (also referred to as the “Global Anti-Base Erosion Model Rules” or “GloBE Rules”), released on 20 December 2021, are part of the Two-Pillar Solution to
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