Global law hub / International
GLGlobal & OECD
Rules agreed through the OECD/G20 Inclusive Framework — the Pillar Two global minimum tax, transfer pricing guidelines and the multilateral instrument — shape how every jurisdiction above taxes cross-border business.
Recent judgments and rule changes
Key laws
- GloBE Model RulesIncome Inclusion Rule, Undertaxed Profits Rule and QDMTT.
- Side-by-side package (2026)Exempts US-parented groups from IIR and UTPR; adds new safe harbours.
- OECD Transfer Pricing GuidelinesPricing of transactions between related parties.
- BEPS Multilateral InstrumentPrincipal purpose test and other treaty changes.
Official sources
Working with India
Doing business between India and Global & OECD? We advise on the Indian side — treaty relief, withholding, FEMA and transfer pricing documentation. Talk to us.