BEPS Pillar 2 GloBE Model Rules: Key data themes

Following the OECD's release of BEPS Pillar 2 Global Anti-Base Erosion Model Rules, KPMG highlights key system and data implications to consider.

With the BEPS Pillar 2 Global Anti-Base Erosion (GloBE) Model Rules now released, many multinational groups have been surprised with the level of complexity and data needed to comply with the rules. These groups will need to understand and implement a detailed compliance process, regardless of whether any top up tax is ultimately payable. Top up tax may arise where the GloBE effective tax rate (ETR) for a jurisdiction, as calculated under the rules, is less than the global minimum tax rate ...

Sign in below or register now to read the full article

Authors: Alia Lum

Published Date: 16 May 2022