Global Minimum Tax Arrives in Indonesia: What Investors Need to Know

TL;DR

**## What Is the Global Minimum Tax?

The Global Minimum Tax (GMT) is the popular name for the OECD's Pillar Two framework, formally known as the Global**

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The Facts

What Is the Global Minimum Tax?

The Global Minimum Tax (GMT) is the popular name for the OECD's Pillar Two framework, formally known as the Global Anti-Base Erosion (GloBE) rules. Its central mechanism is simple: any multinational enterprise (MNE) group with annual consolidated revenue of €750 million or more must pay a minimum 15% effective tax rate (ETR) on profits in every jurisdiction where it operates.

If a jurisdiction's tax rate — after deductions, incentives, and credits — f

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Next Steps

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