Pillar 2- Computation of GloBE Income or Loss

The commentary on GLoBE rules and the separate publication on illustrative examples were released in 2022. This paper aims to summarize Chapter 3 of the commentary on the computation of GLoBE income or loss and enlist the mechanism specified in the commentary for calculating GLoBE income or loss. Also, some examples related to Chapter 3 from the illustrative examples’ publication of the OECD on Pillar 2 have been included.

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The paper is currently in the draft version and is the pre-print version. The final version will be published in the conference book with other chapters containing deliberations of the conference organized by the University of Luxembourg on The Global Minimum Tax.


The views in all sections are personal views of the author.