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OECD: Consolidated commentary to global anti base erosion (GloBE) model rules

Incorporates agreed administrative guidance released by the Inclusive Framework from March 2022 through January 2026

may 28, 2026

The Organisation for Economic Cooperation and Development (OECD) today released Consolidated Commentary to the Global Anti-Base Erosion (GloBE) Model Rules.

The commentary to the GloBE model rules was originally released by the Inclusive Framework (IF) in March 2022. The consolidated commentary incorporates agreed administrative guidance released by the IF from March 2022 through January 2026. 

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