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**## 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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Bali Zero handles visas, company setup, tax and property compliance in Indonesia. Ask us directly on WhatsApp.
Chat with Bali Zero on WhatsAppThe 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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