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 (2023) (English)

• Approved Administrative Guidance (Englisch)
  • 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)

Contact

Contact form

Phone numbers (German)

Alain Müller
[phone]

André Schmied
[phone]

Alex Kalbermatter
[phone]

Ralph Theiler
[phone]

Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne

Last modification 04.02.2025