Licence or regulatory framework
OECD Pillar Two Global Anti-Base Erosion (GloBE) FrameworkOECD-GLO-15
Interlocking international tax framework enforcing a 15.0% minimum Effective Tax Rate via QDMTT, IIR, and UTPR on multinational enterprises with revenues ≥ EUR 750M.
Updated
Coverage of OECD Pillar Two Global Anti-Base Erosion (GloBE) Framework
2 articles
OECD Pillar Two & Global Minimum Tax
OECD Pillar Two 15% Global Minimum Tax: GloBE Rules, QDMTT, IIR & UTPR Institutional Reference (2026)
The OECD Pillar Two Global Anti-Base Erosion (GloBE) framework enforces a 15% minimum effective tax rate across 145+ jurisdictions on multinational enterprises with consolidated revenues of at least EUR 750 million (Source: OECD Inclusive Framework, 2026-09-18).
Institutional Fund Domiciles & Family Office Regimes
Institutional Fund Domiciles & Treaty Withholding Tax Matrix: Ireland ICAV, Luxembourg RAIF & Singapore 13O/13U (2026)
Institutional fund domicile selection between an Irish ICAV, a Luxembourg RAIF, and a Singapore Section 13O/13U vehicle determines whether U.S.-source equity dividends suffer the 30.0% statutory IRS withholding rate or a reduced 15.0% bilateral treaty rate (Source: IRS Publication 515, 2026-01-15).