OECD publications

Here you will find links to the OECD publications.

• GloBE Model Rules (English, German, French)
• Commentary to the GloBE Model Rules, First Edition (English, German)
• Consolidated Commentary to the GloBE Model Rules (2026) (English)
• Consolidated Commentary to the GloBE Model Rules (2025) (English)
• Consolidated Commentary to the GloBE Model Rules (2023) (English)
• Approved Administrative Guidance (Englisch)
  • Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on the Application of the Transitional UTPR Safe Harbour to MNE Groups with 52-53-Week Fiscal Years
  • Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package: Inclusive Framework on BEPS
  • Central Record of Legislation with Transitional Qualified Status
    Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two), Central Record of Legislation with Transitional Qualified Status
    Articles 8.1.4 and 8.1.5 of the GoBE Rules
    Administrative Guidance on Article 8.1.4 and 8.1.5 of the Global Anti-Base Erosion Model Rules (January 2025)
    Article 9.1 of the GloBE Rules
    Administrative Guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules
  • Administrative Guidance from June 2024
    
  • Administrative Guidance from December 2023
  • Administrative Guidance from July 2023
  • Administrative Guidance from February 2023

• GloBE Information Return (English)
• Safe harbours and penalty relief (English)
• Illustrative examples (English)
• Implementation Handbook (English, French)

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