Global Anti-Base Erosion Model Rules (Pillar 2), Side-by-Side: Inclusive Framework on BEPS (OECD)

Abstract Under the Side-by-Side (SBS) Package adopted by the OECD in January 2026, the global minimum tax of Pillar 2 of the Base Erosion and Profit Shifting (BEPS) rules will not apply to U.S. multinationals. This introductory note evaluates the SBS rule and its effects on Pillar 2.

Authors

Publication Details

Journal
International Legal Materials
Published
2026-07-28
DOI
https://doi.org/10.1017/ilm.2026.10162
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Global Anti-Base Erosion Model Rules (Pillar 2), Side-by-Side: Inclusive Framework on BEPS (OECD)

Reuven Avi-Yonah
International Legal Materials
Taxation and Compliance Studies
article

Global Anti-Base Erosion Model Rules (Pillar 2), Side-by-Side: Inclusive Framework on BEPS (OECD)

Reuven Avi-Yonah
article en

Abstract

Abstract Under the Side-by-Side (SBS) Package adopted by the OECD in January 2026, the global minimum tax of Pillar 2 of the Base Erosion and Profit Shifting (BEPS) rules will not apply to U.S. multinationals. This introductory note evaluates the SBS rule and its effects on Pillar 2.

International Legal Materials
Openalex Percentile: Top 4%
Taxation and Compliance Studies
DOIOpen Access PDFOpenAlex
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Global Anti-Base Erosion Model Rules (Pillar 2), Side-by-Side: Inclusive Framework on BEPS (OECD) — Reuven Avi-Yonah · International Legal Materials (2026) | TGRS Research Map | TGRS