ᚴᛚᚢᛒᛆᛚᛁ ᛘᚢᛐᛁᛚᛚᚱᛁᚴᛚᛆᚱ ᚠᚢᚱ ᛘᛁᚿᛌᛐᛁ ᛌᚴᛆᛐᛐ

ᛌᛁᛘᛆᚿᛐᛁᛌᚴ ᚴᛁᛁᛚᛐᛁᛐᛁᛐᛐᛁᛚ

ᚴᛚᚢᛒᛆᛚᛁ ᛘᚢᛐᛁᛚᛚᚱᛁᚴᛚᛆᚱ ᚠᚢᚱ ᛘᛁᚿᛌᛐᛁ ᛌᚴᛆᛐᛐ

ᛐᛁᛐᛐᛁᛚᛁᚿ ᛁᚱ ᛁᛁ ᚱᚯᚴ-ᚿᚢᚱᛐᛁᛌᚴ ᛌᚴᛁᛚᛐᚱᛁᚿᚴ ᚠᚢᚱ ᛐᛁᚿᚿᛁ ᚴᛆᛐᛆᛚᚢᚴᛁᚿ ᚢᚴ ᚠᛁᚱᛐ ᛁᚴᚴᛁᛁ ᚠᚱᛆᛘᛌᛐᛁᛚᛐ ᛌᚢᛘ ᚢᛐᚴᛁᛁᚠᛆᚱᛁᚿ ᛌᛁᚿ ᚢᚠᚠᛁᛌᛁᛁᛚᛚᛁ ᛐᛁᛐᛐᛁᛚ.

ᚴᛁᛁᛚᛐᛁᚴᛚᛆᛌᛌᛁ

ᚱᛁᚴᛁᛚᚠᛁᚱᚴ · ᛒᚱᛁᛘᛅᚱ

ᛒᚭᛚᛁᛐᛁᛚᛁᚴᚽᛁᛁᛐᛌᚽᛁᛌᛐᚢᚱᛁᛁ

ᚢᚠᚠᛁᛌᛁᛁᛚᛚ ᛁᛚᛚᛁᚱ ᛌᛐᛆᚿᛐᛆᚱᛐᚴᛁᛁᚠᛆᚿᛐᛁ ᚴᛁᛁᛚᛐᛁ. ᛁᚿᚿᚽᛆᛚᛐ, ᚢᛘᚠᛆᚿᚴ ᚢᚴ ᛆᚴᛐᚢᛆᛚᛁᛐᛁᛐ ᛘᚭ ᚠᚢᚱᛐᛁᚱᛆᛌᛐ ᚠᚢᚱ ᚴᚠᛆᚱ ᛒᚭᛌᛐᛆᚿᛐ.

ᛘᛁᛐᛆᛐᛆᛐᛆᚱᛁᚠᛁᛌᛁᚢᚿ

ᛁᚿᚴᛁᚿ ᚿᚢ ᚢᛐᚱᛁ ᛘᛁᛐᛆᛐᛆᛐᛆᚱᛁᚠᛁᛌᛁᚢᚿ ᚠᛆᚱᛐ ᚢᛐᚠᚯᚱᛐ ᛁ ᛐᛁᚿᚿᛁ ᚱᚢᚿᛐᛁᚿ. ᚴᛁᛁᛚᛐᛆ ᛌᛐᚭᚱ ᛐᛁᛚ ᛌᛁᛁᚿᛆᚱᛁ ᚴᚢᚿᛐᚱᚢᛚᛚ ᚢᛐᛆᚿ ᛆᛐ ᛐᛁᛚᚴᛁᛁᚿᚴᛁ ᛁᛚᛚᛁᚱ ᛁᚿᚿᚽᛆᛚᛐ ᚠᛁᚱᛐ ᚠᚱᛆᛘᛌᛐᛁᛚᛐ ᛌᚢᛘ ᚿᚢᚠᛁᚱᛁᚠᛁᛌᛁᚱᛐ.

ᚢᛒᚿᛆ ᛌᛆᛘᛚᛆ ᛆᚴᛐᚢᛆᛚᛁᛐᛁᛐᛌᚱᛁᚴᛁᛌᛐᛁᚱ

ᚴᛁᛁᛚᛐᛁᛌᛒᛁᛌᛁᚠᛁᚴᚴᛁ ᛆᚠᚴᚱᛁᚿᛌᛁᚿᚴᛆᚱ

ᛁᚿᚴᛁᚿ ᛌᛅᚱᛌᚴᛁᛚᛐ ᛆᚠᚴᚱᛁᚿᛌᛁᚿᚴ ᛁᚱ ᚱᛁᚴᛁᛌᛐᚱᛁᚱᛐ ᚢᛐᚢᚠᛁᚱ ᛐᛁᚿ ᚴᛁᚿᛁᚱᛁᛚᛚᛁ ᚴᛁᛁᛚᛐᛁᛒᚢᛚᛁᛐᛁᚴᚴᛁᚿ.

ᛆᚴᛐᚢᛆᛚᛁᛐᛁᛐᛌᚴᚱᛁᚿᛌᛁ

ᚴᛁᛁᛚᛐᛆ ᛘᚭ ᚠᚢᚱᛐᛁᚱᛆᛌᛐ ᛘᚢᛐ ᛐᛁᚿ ᚴᚢᚿᚴᚱᛁᛐᛁ ᛒᚭᛌᛐᛆᚿᛐᛁᚿ, ᚠᛁᚱᛌᛁᚢᚿᛁᚿ ᚢᚴ ᚢᛒᛌᛁᚱᚠᛆᛌᛁᚢᚿᛌᛐᛁᛐᛆ. ᛁᛚᛐᚱᛁ ᚴᛁᛁᛚᛐᛁᚱ ᚴᛆᚿ ᚠᛁᚱᛆ ᛆᚢᛐᚢᚱᛁᛐᛆᛐᛁᚠᛁ ᚠᚢᚱ ᚴᚱᚢᚿᚿᚱᛁᚴᛚᛆᚱ ᚢᚴ ᛚᛁᚴᛁᚠᛁᛚ ᚢᛐᛁᛚᛌᛐᚱᛁᚴᚴᛁᛚᛁᚴᛁ ᚠᚢᚱ ᚿᚢᚠᛁᚱᛆᚿᛐᛁ ᛐᛁᛚᛌᛐᛆᚿᛐ.

ᛁᚴᛌᛐᛁᚱᚿ ᛐᛁᛚᚴᛆᚿᚴ

ᚢᛒᚿᛆ ᛐᛁᚿ ᛁᚴᛌᛐᛁᚱᚿᛁ ᚴᛁᛁᛚᛐᛆ

https://www.oecd.org/en/topics/sub-issues/global-minimum-tax/global-anti-base-erosion-model-rules-pillar-two.html

ᚴᚠᛆ ᚴᛁᛁᛚᛐᛁᛒᚢᛌᛐᛁᚿ ᛁᚴᚴᛁᛁ ᛒᚱᚢᚠᛆᚱ

ᛆᚢᛐᛁᚿᛐᛁᛌᚴ ᚢᛒᛒᚽᛆᚠ ᛒᚱᚢᚠᛆᚱ ᛁᚴᚴᛁᛁ ᛆᛐ ᛁᚿᚿᚽᛆᛚᛐᛁᛐ ᛁᚱ ᚠᚢᛚᛚᛌᛐᛁᚿᛐᛁᚴ, ᛆᚴᛐᚢᛁᛚᛐ, ᚱᛁᛚᛁᚠᛆᚿᛐ ᚠᚢᚱ ᛆᛚᛚᛁ ᛌᛒᚯᚱᛌᛘᚭᛚ ᛁᛚᛚᛁᚱ ᚱᛁᛐᛐ ᛐᚢᛚᚴᛆ.

ᛌᛆᛘᛒᚢᚿᛐᚿᛁ ᛌᛁᚴᚿᛆᛚ

• ᚴᛚᚢᛒᛆᛚᛁ ᛘᛁᚿᛌᛐᛁ-ᛌᚴᛆᛐᛐᛁᚱᛁᚴᛚᛆᚱ ᛘᚯᛐᛁᚱ ᛁᛁ ᚯᚴᚢᚿᚢᛘᛁ ᛘᛁᛐ ᛘᚢᛒᛁᛚᛁ ᛐᛁᚴᛁᛐᛆᛚᛁ ᚠᛁᚱᛐᛁᛆᚱ SIG-2026-020