Under an OECD Inclusive Framework, more than 140 countries agreed to enact a two-pillar solution to address the challenges arising from the digitalization of the economy. Pillar Two introduces a global minimum Effective Tax Rate (ETR) where multinational groups with consolidated revenue over €750m are subject to a minimum ETR of 15% on income arising in low-tax jurisdictions.
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OECD Model Rules
Last updated: 12 April 2023
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Select the countries and regions to generate a PDF
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'; } } if (cat.value == 'status-of-enactment') { const statusOfEnactment = getTabletext(terr, 'status-of-enactment:status', tabledata); if (statusOfEnactment != '') { headerText = '
Current status:
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Entry into force
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'; } } if (cat.value == 'status-of-enactment') { const statusOfEnactment = getTabletext(sel.value, 'status-of-enactment:status', tabledata); if (statusOfEnactment != '') { headerText = '
Current status:
'; headerText += '
' + statusOfEnactment + '
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populateTerritoryData(); sendAnalytics(`select-view-${cat.value}`); }); document.getElementById('territory-info').addEventListener('click', function (ev) { if (ev.target.tagName == 'A') { sendAnalytics(`information-${sel.value}-${cat.value}-${ev.target.href}`); } }); document.getElementById('territory-contacts').addEventListener('click', function (ev) { if (ev.target.tagName == 'A') { sendAnalytics(`mapcontacts-${ev.target.innerText}`); } }); document.getElementById('tool-view-selector').addEventListener('click', function (ev) { if (ev.target === ev.currentTarget) return; const mainID = document.getElementById('main'); mainID.classList.remove('categories', 'territories'); mainID.classList.add(ev.target.dataset.view); document.querySelector('#tool-view-selector button.active.viewButton').classList.remove('active'); ev.target.classList.add('active'); sendAnalytics(`view-map-${ev.target.dataset.view}`); }); if (window.innerWidth >= 1024) { fetch('/content/pwc/script/gx/en/pillar-two/worldmap-65.svg', { method: "GET", headers: { "Accept": "text/plain" } }) .then((response) => response.text()) .then((text) => { document.getElementById('worldmap').innerHTML = text; 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