OECD Pillar Two (Global Minimum Tax)
Definition: MNEs with >EUR 750M revenue subject to 15% global minimum effective tax rate
MNEs with >EUR 750M revenue subject to 15% global minimum effective tax rate
TypeThreshold
AmountEUR 750M consolidated group revenue; 15% minimum rate
LawOECD Pillar Two
AuthorityOECD
CountryGlobal
OfficialOfficial Page