Some of us have been wondering why the GloBE rules of the OECD’s Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy were not published yet? And when they would be published.
In a detailed implementation plan that was added to the updated statement that was issued by 136 Member jurisdictions of the OECD/G20 Inclusive Framework on BEPS in the first half of October 2021 it was stated that the goal was to have these so called GloBE rules developed by the end of November.
But then they still were not published. So since the beginning of December some us have been wondering why these GloBE Rules were not published yet? And more important when they will be published. In a tweet sent in the evening of December 16, 2021 Pascal Saint-Amans broke the silence and announced that these GloBE rules will finally be released on Monday December 20 at 11.00am CET.
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