The 4 Different Jurisdictional Effective Tax Rates Under the GloBE Rules

The clarifications and additions to the Commentary to the Pillar Two GloBE Rules provided by the February and July OECD Administrative and Safe Harbours Guidance, means that there are now up to four jurisdictional effective tax rates (ETRs) that may need to be calculated to determine the impact of the GloBE Rules.

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