Global minimum tax / Advanced
Consolidated GloBE Commentary 2026
The 2026 consolidated explanation of the GloBE Model Rules, intended to support consistent interpretation and application.
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The T&M reading note
Why it deserves your time
Useful when moving from the model provisions to their explanations and examples.
A suggested 15-minute first pass
Where to begin
- Locate the commentary to the relevant model article.
- Compare definitions and worked examples.
- Check the OECD hub for subsequent guidance.
Read this edition in context
Published 28 May 2026. September 2026 administrative guidance was released afterward; this volume is not the complete subsequent update record.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcewww.oecd.org Catalogue review: 2026-10-13