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Home / Our impact / News / News item

OECD Consolidated Commentary on Pillar Two now incorporates Agreed Administrative Guidance

Jun 02, 2026

The OECD has published a Consolidated Commentary to the Global Anti-Base Erosion (GloBE) Rules. This commentary now incorporates the various tranches of Agreed Administrative Guidance published by the Inclusive Framework from March 2022 to January 2026. 

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