年を越して公表。BEPS包摂的枠組み（IF）の合意だ。OECD (2026), Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package: Inclusive Framework on BEPS, OECD, https://www.oecd.org/content/dam/oecd/en/topics/policysub-issues/global-minimum-tax/side-by-side-package.pdf.
グローバル・ミニマム課税の実施に関するAdministrative Guidanceだ。プレスリリースによると、５つの構成要素がある
The package includes five key components:
First, a series of simplification measures will reduce compliance burdens for multinational enterprises (MNEs) and tax authorities in calculating and reporting under the global minimum tax rules.
Second, the package further aligns the treatment of tax incentives globally through the introduction of a new targeted substance-based tax incentive safe harbour.
Third, new safe harbours are available to MNE Groups having an ultimate parent entity located in an eligible jurisdiction which meets minimum taxation requirements.
Fourth, the package includes an evidence-based stocktake process to ensure a level playing field is maintained for all Inclusive Framework Members.
Fifth, the package reinforces the objective that qualified domestic minimum top-up tax regimes remain a primary mechanism in the global minimum tax framework for ensuring the protection of local tax bases, particularly in developing countries.
とのこと。（例によって）解読に時間のかかる88頁の文書だが、パッケージの骨子はこんな感じ。
1) Material simplifications
- Simplified ETR Safe Harbour（恒久的）
- Transitional CbCR Safe Harbourの1年延長
2) Substance-based tax incentives
- Substance-based Tax Incentive Safe Harbour→QTI（Qualified Tax Incentive）
3) Side-by-Side (SbS) system
- SbS Safe Harbour
- UPE Safe Harbour
- Central Record
