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8 June 20231 minute read

Overview of Pillar 2’s 15 percent global minimum tax rules and how DLA Piper can assist

In the remaining months of 2023, many of the 137 jurisdictions that have signed up to the Organization for Economic Cooperation and Development’s global Pillar 2 initiative will be implementing its GLoBE rules in their respective domestic tax legislation, which will enter into force as of January 1, 2024. The GLoBE rules aim to ensure that large multinationals, with a consolidated revenue of more than EUR750 million, pay at least 15 percent tax in all the jurisdictions in which they operate. The below provides an introduction to the Pillar 2 rules and an overview of how DLA Piper can assist companies in navigating through, and preparing for, these new rules.



Our Global Tax Reform hub features related articles covering developments in global tax legislation.