Your access to legislation, guidance and case law on the GloBE Rules

The GloBE Rules

The “GloBE Rules” stands for the global anti-base erosion rules and comprise of a set of rules that will reform the international rules on taxation by ensuring that multinational enterprises pay a fair share of tax wherever they operate and generate profits in today’s digitalised and globalised world economy.

The intention with the GloBE Rules is to ensure a global minimum taxation of 15 % by introducing an income inclusion rule (IIR), an undertaxed profit rule (UTPR) or a qualified domestic minimum top-up tax (QDMTT).

Status of implementation

Jurisdictions with GloBE Rules
Jurisdictions with IIR and UTPR
Jurisdictions with only a QDMTT
Case Law Available

Global Database is an online database of legislation, guidance and case law on all OECD countries national legislation of the GloBE Rules.