arbiter
JournalsAccount

Compliance with Global Minimum Tax Rules in the First Years – Application of the Transitional CbCR Safe Harbour Rules

S.B. Law

Bulletin for International Taxation2025https://doi.org/10.59403/3a2nxqqarticle
ABDC B
Weight
0.50

Abstract

The global minimum tax, based on OECD GloBE Rules, introduces complex compliance obligations for in-scope MNE groups. This article analyses the Transitional CbCR Safe Harbour, which simplifies initial compliance by carving out low-risk, adequately taxed subsidiaries from more burdensome requirements. It explores key conditions, pitfalls and strategic modelling to assess potential benefits for subsidiaries of MNE groups in global supply chains.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.59403/3a2nxqq

Or copy a formatted citation

@article{s.b.2025,
  title        = {{Compliance with Global Minimum Tax Rules in the First Years – Application of the Transitional CbCR Safe Harbour Rules}},
  author       = {S.B. Law},
  journal      = {Bulletin for International Taxation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/3a2nxqq},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Compliance with Global Minimum Tax Rules in the First Years – Application of the Transitional CbCR Safe Harbour Rules

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.