IIR

Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 2.

Income Inclusion Rule.

The primary calculation mechanism to ensure that large multinational entities are subject to a global minimum tax rate.

See also

• Global minimum corporate tax rate
• Income Inclusion Rule
• Income Tax
• Multinational corporation/company
• Nexus rule
• Organisation for Economic Co-operation and Development (OECD)
• Parent company
• Pillar 1
• Pillar 2
• Profit shifting
• Regime
• Sister company
• Subject To Tax Rule
• Tax
• Tax avoidance
• Tax compliance
• Tax evasion
• Tax haven
• Tax rate
• Top-up Tax
• Transfer pricing
• Undertaxed Payments Rule (UTPR)

External links

• OECD - Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) - Commentary
• Pillar Two rules in a nutshell - OECD