Model Rules – Article 8.3


<< Go back to overview Next article>> Article 8.3. Administrative Guidance Article 8.3.1 contemplates that further guidance on the interpretation or application of the GloBE Rules may be agreed and published by the Inclusive Framework. This Article ensures that when such guidance is issued, it is applied in a [...]

Model Rules – Article 8.32023-08-11T12:00:37+02:00

Model Rules – Article 8.2


Article 8.2. Safe Harbours It is likely that MNE Groups and tax administrations will incur incremental compliance and administration costs in respect of the application of the GloBE Rules. MNE Groups need to collect, adjust and aggregate information on a jurisdictional basis in order to identify and allocate Top-up Tax in respect of [...]

Model Rules – Article 8.22023-08-12T22:04:31+02:00

Model Rules – Article 8.1


<< Go back to overview Next article>> Article 8.1. Filing obligation Article 8.1 sets out the requirements for the filing of a GloBE Information Return. The GloBE Information Return is a return in a standardised template form that provides a tax administration with the information it needs to evaluate [...]

Model Rules – Article 8.12023-08-11T11:44:53+02:00
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