Compilation of additional GloBE information reporting requirements
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/topics/sub-issues/global-minimum-tax/globe-information-reporting-requirements.html
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This page provides a compilation of the additional information reporting requirements introduced by Inclusive Framework Member jurisdictions that have implemented the Income Inclusion Rule, the UTPR and/or a Qualified Domestic Minimum Top-up Tax.
