All glossary terms
Glossary term
GloBE Rules
The Global anti-Base Erosion rules implementing Pillar Two minimum tax.
Related terms
4
Jurisdictions
global
Definition
GloBE Rules set out the 15 percent minimum effective tax framework with country-by-country calculations, including the Income Inclusion Rule and Undertaxed Profits Rule. The Substance-based Income Exclusion (SBIE) reduces the GloBE base for payroll and tangible-asset substance.
Examples
- A multinational computes its GloBE liability jurisdiction-by-jurisdiction starting 2024.
Related terms
Translations
ESReglas GloBE
ZHGloBE规则
DEGloBE-Regeln
FRrègles GloBE
JAGloBEルール
Citations
Related citations
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This entry cites
Primary sources
- OECD: GloBE Model RulesVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.