Global Minimum Tax — Pillar Two / GloBE implementation

National and supranational statutes implementing the OECD/G20 Inclusive Framework Pillar Two GloBE (Global Anti-Base Erosion) rules, which impose a 15% minimum effective tax rate on MNE groups with consolidated revenue ≥ EUR 750 million. Covers the EU binding directive transposition (Council Directive 2022/2523), national primary laws (UK Finance (No.2) Act 2023, Korea AITA Chapter V, Canada GMTA, Australia multinational minimum-tax acts), and QDMTT elections. Distinct from the digital-services-tax-pillar1-alignment theme, which covers DST/equalization-levy instruments and the separate Pillar One profit-reallocation track.