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Perimeter of GloBE Rules

In: Pillar Two of the Inclusive Framework on BEPS

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  • Sebastiano Garufi Giuliani

Abstract

This chapter examines the perimeter of the GloBE rules, setting out the definition of Multinational Entities (MNE) Group and Group. It also considers entities that are excluded, and the threshold for the application of the rules.

Suggested Citation

  • Sebastiano Garufi Giuliani, 2024. "Perimeter of GloBE Rules," Chapters, in: Carlo Garbarino (ed.), Pillar Two of the Inclusive Framework on BEPS, chapter 1, pages 21-60, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22338_1
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035312382.00010
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    Keywords

    Law - Academic; Law - Professional;

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