{
    "id": "SRC-082",
    "slug": "oecd-pillar-two",
    "title": "ᚴᛚᚢᛒᛆᛚᛁ ᛘᚢᛐᛁᛚᛚᚱᛁᚴᛚᛆᚱ ᚠᚢᚱ ᛘᛁᚿᛌᛐᛁ ᛌᚴᛆᛐᛐ",
    "publisher": "ᚢᚱᚴᛆᚿᛁᛌᛆᛌᛁᚢᚿᛁᚿ ᚠᚢᚱ ᚯᚴᚢᚿᚢᛘᛁᛌᚴ ᛌᛆᛘᛆᚱᛒᛁᛁᛐ ᚢᚴ ᚢᛐᚠᛁᚴᛚᛁᚿᚴ",
    "publication_date": "2021-12-20",
    "retrieval_date": "2026-08-14",
    "url": "https://www.oecd.org/en/topics/sub-issues/global-minimum-tax/global-anti-base-erosion-model-rules-pillar-two.html",
    "jurisdiction": "ᚴᛚᚢᛒᛆᛚ",
    "primary_or_secondary": "ᛒᚱᛁᛘᛅᚱ",
    "source_class": "ᚱᛁᚴᛁᛚᚠᛁᚱᚴ",
    "currentness": "AGING",
    "reliability_history": "ᚢᚠᚠᛁᛌᛁᛁᛚᛚ ᛁᛚᛚᛁᚱ ᛌᛐᛆᚿᛐᛆᚱᛐᚴᛁᛁᚠᛆᚿᛐᛁ ᚴᛁᛁᛚᛐᛁ. ᛁᚿᚿᚽᛆᛚᛐ, ᚢᛘᚠᛆᚿᚴ ᚢᚴ ᛆᚴᛐᚢᛆᛚᛁᛐᛁᛐ ᛘᚭ ᚠᚢᚱᛐᛁᚱᛆᛌᛐ ᚠᚢᚱ ᚴᚠᛆᚱ ᛒᚭᛌᛐᛆᚿᛐ.",
    "availability": "AVAILABLE",
    "archive_reference": null,
    "verification_state": "UNASSESSED",
    "verification_time": "",
    "verification_scope": "ᛁᚿᚴᛁᚿ ᚿᚢ ᚢᛐᚱᛁ ᛘᛁᛐᛆᛐᛆᛐᛆᚱᛁᚠᛁᛌᛁᚢᚿ ᚠᛆᚱᛐ ᚢᛐᚠᚯᚱᛐ ᛁ ᛐᛁᚿᚿᛁ ᚱᚢᚿᛐᛁᚿ. ᚴᛁᛁᛚᛐᛆ ᛌᛐᚭᚱ ᛐᛁᛚ ᛌᛁᛁᚿᛆᚱᛁ ᚴᚢᚿᛐᚱᚢᛚᛚ ᚢᛐᛆᚿ ᛆᛐ ᛐᛁᛚᚴᛁᛁᚿᚴᛁ ᛁᛚᛚᛁᚱ ᛁᚿᚿᚽᛆᛚᛐ ᚠᛁᚱᛐ ᚠᚱᛆᛘᛌᛐᛁᛚᛐ ᛌᚢᛘ ᚿᚢᚠᛁᚱᛁᚠᛁᛌᛁᚱᛐ.",
    "next_review": "2026-11-14",
    "metadata_hash": "ba8e70b26310bf7eb43344289ffe18a8e22f31ecbf96a0b1e496d297516a23a2"
}