The Model GloBE Rules and the EU Minimum Tax Directive do not provide any requirement for taxpayers to register as being in scope of the GloBE Rules or to de-register when they fall out of scope.
However, many jurisdictions will require GloBE registration for administrative purposes.
The approach from the legislation issued to date has been inconsistent, with some including relatively detailed registration provisions and others being silent on the issue.
The table below outlines the GloBE registration obligations from the legislation (enacted and draft) issued to date.
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