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OECD Global Minimum Tax: Pillar Two GloBE Decision Tree

Bloomberg Tax has created a diagrammatic illustration of the OECD Pillar Two rules with the Pillar Two GloBE Decision Tree. This interactive flow chart organizes all of the OECD information and guides you through the requirements and application of Pillar Two on a step-by-step basis.

The Pillar Two GloBE Decision Tree will assist with:

  • Understanding Pillar Two quickly and thoroughly
  • Knowing at a glance whether Pillar Two applies
  • Ensuring no important steps are missed
  • Directing to relevant sections of OECD documents

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