The OECD’s Global Minimum Tax and Its Implementation in the EU is a book that aims to elucidate the fundamental and technical issues surrounding the global minimum tax. It seeks to unravel the complex ramifications of GloBE’s technical framework and endeavours to explore the relationship between the OECD’s soft law materials, including the OECD’s GloBE Model Rules and the GloBE Commentary, tax treaties, and the EU’s recently adopted GloBE-Directive. Seldom in the history of international tax law have there been so many evolutions in such a short space of time: in a dizzying array of reports, work programs, consultations, and announcements, the OECD, with the active support of the EU, has developed a framework for a global minimum tax (Pillar Two or GloBE). Meanwhile, jurisdictions face practical difficulties incorporating an incredibly complex set of rules into their domestic legal systems.
