OECD: Consolidated commentary on Pillar Two rules, updated Pillar Two examples

The OECD released a consolidated commentary to Pillar Two global anti-base erosion (GloBE) rules.

Consolidated commentary on Pillar Two rules, updated Pillar Two examples

The Organisation for Economic Cooperation and Development (OECD) on 25 April 2024 released a consolidated commentary that incorporates the March 2022 commentary to the Pillar Two global anti-base erosion (GloBE) rules with agreed administrative guidance that has been released by the Inclusive Framework since March 2022 up until December 2023:

The OECD also released an updated version of its March 2022 report containing examples of the GloBE rules to include examples that were developed as part of the various pieces of administrative guidance approved by the Inclusive Framework before the end of December 2023:


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