---
title: "OECD Pillar Two — GloBE Rules (Global Minimum Tax) & BEPS — KYE Protocol™ coverage"
description: "OECD Pillar Two — GloBE Rules (Global Minimum Tax) & BEPS coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it."
url: https://kyeprotocol.com/compliance/oecd-pillar-two/
lang: en
source: "KYE Protocol"
---

> OECD Pillar Two — GloBE Rules (Global Minimum Tax) & BEPS coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it.

OECD Pillar Two — GloBE Rules (Global Minimum Tax) & BEPS

# OECD Pillar Two — GloBE Rules (Global Minimum Tax) & BEPS — 50% of in-scope requirements covered.

4 requirements · 4 in scope (4 designed). The 50% is weighted over the in-scope base.

**Source:** The OECD/G20 Inclusive Framework's Pillar Two introduces the Global Anti-Base Erosion (GloBE) Rules — a 15% global minimum effective tax rate for in-scope multinational groups (consolidated revenue ≥ €750m), implemented via the Income Inclusion Rule (IIR) and the Undertaxed Profits Rule (UTPR), with a top-up tax computed per jurisdiction and reported in the standardised GloBE Information Return (GIR). KYE Protocol™ governs whether an AI-generated Pillar Two computation (effective-tax-rate, top-up-tax, GIR datapoint) may PROCEED to a consequential action — a filing or a booked liability — under a named preparer's authority with provenance pinned. KYE™ does not compute the ETR or top-up tax or judge whether the computation is correct. · **License:** OECD Pillar Two model rules and GIR are published by the OECD; KYE™ registry cites the rules and the GIR obligation for mapping purposes.

## By category

| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
| --- | --- | --- | --- | --- | --- | --- |
| GloBE effective-tax-rate & top-up tax | 2 | 0 | 2 | 0 | 0 | **50%** |
| GloBE Information Return (GIR) | 1 | 0 | 1 | 0 | 0 | **50%** |
| Scope & charging-rule determination | 1 | 0 | 1 | 0 | 0 | **50%** |

## Every requirement → the KYE™ artefact that enforces it

| ID | Title | Status | KYE™ enforcement |
| --- | --- | --- | --- |
| `oecd-pillar-two.globe-top-up-tax` | GloBE top-up tax computation due-diligenced before it is filed or booked | designed | **rule\_packs**: `kye:rule-pack:tax-governance` **dictionaries**: `internal` **constitution\_refs**: `constitution/12-PURPOSE-PERMISSION.md` |
| `oecd-pillar-two.effective-tax-rate` | GloBE effective-tax-rate determination provenance-pinned | designed | **rule\_packs**: `kye:rule-pack:tax-governance` **dictionaries**: `internal` **constitution\_refs**: `constitution/13-RESILIENCE-LOOP.md` |
| `oecd-pillar-two.gir-information-return` | GloBE Information Return (GIR) datapoints carry replay-provable data lineage | designed | **rule\_packs**: `kye:rule-pack:tax-governance` **dictionaries**: `internal` **constitution\_refs**: `constitution/13-RESILIENCE-LOOP.md` |
| `oecd-pillar-two.scope-charging-rule` | In-scope determination & charging-rule (IIR/UTPR) selection signed off by a named preparer | designed | **rule\_packs**: `kye:rule-pack:tax-governance` **constitution\_refs**: `constitution/36-GOVERNEDUI.md` |

Canonical KYE™ surfaces referenced on this page: [KYE Protocol™](https://kyeprotocol.com/).