New Zealand GloBE rules and Inclusive Framework 2-Pillar solution

The Global Anti-Base Erosion (GloBE) rules are a global minimum tax system for large multinational enterprise (MNE) groups and are part of the OECD/G20 Inclusive Framework’s 2-Pillar solution.

Find out more about the GloBE rules implemented in New Zealand, and the 2-Pillar solution.

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OECD/G20 Inclusive Framework 2-Pillar solution The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed to develop a 2-Pillar solution to address the tax challenges that come from digitising the economy. New Zealand is a member of the OECD and IF.
The GloBE rules The GloBE rules are designed so that multinational enterprises (MNEs) with annual revenue of EUR750 million are subject to a minimum 15% effective tax rate on their mobile income in every country where they operate.