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OECD · G20 Pillar Two Global Minimum Tax → Korea 국제조세조정법 글로벌최저한세

BProbable echo
Evidence tier

Echo patterns are similarity-based hypotheses, not proof of causation. Open the sources and evaluate the linkage yourself.

Evidence Scorecard

A single score cannot prove an echo. This card triangulates semantic, temporal, and linkage evidence.

Probable echo
Semantic
Strong semantic alignment
Temporal
Global precedent precedes Korea
Linkage
Official Korean agency source + concept alignment (no explicit citation recorded)
Tier B — Probable echo — agency/committee linkage + global-first timing + semantic signal
Multilingual semantic similarity
cosine similarity (method detail)0.821

Computed with intfloat/multilingual-e5-small multilingual embeddings. Display score is a calibrated mapping of the raw cross-lingual cosine (0.821); higher means closer meaning. Reflects semantic similarity, not proof of causation.

Aligned sentences

The rules ensure that large multinational enterprises with EUR 750 million or more in consolidated revenue pay a minimum effective tax rate of 15% in each jurisdiction where they operate, via an Income Inclusion Rule (IIR) and a backstop Undertaxed Payments/Profits Rule (UTPR), and contemplate a domestic minimum top-up tax (QDMTT).

aligned

1., 소득산입보완규칙(UTPR)은 2025.

On 20 December 2021 the OECD/G20 Inclusive Framework on BEPS released the Global Anti-Base Erosion (GloBE) Model Rules under Pillar Two, agreed by 137 member jurisdictions and endorsed by G20 Finance Ministers and Leaders in October 2021.

aligned

공포)을 통해 제5장 "글로벌최저한세의 과세"(제60조부터 제86조까지)를 신설하여 OECD/G20 필라2 GloBE 모델규정을 국내법으로 전환하였다.

Could also be…

  • •Parallel domestic policy development is possible.
  • •Industry or market pressure may have driven similar language.
  • •A common external shock (e.g., financial crisis, pandemic) could explain parallel adoption.

Interrogate the Evidence

Answers are rendered directly from this record’s own curated fields — nothing is generated.

Bprobable echo · 86%

  • SemanticStrong semantic alignment
  • TemporalGlobal precedent precedes Korea
  • LinkageOfficial Korean agency source + concept alignment (no explicit citation recorded)

Matched concepts: Global Anti-Base Erosion ↔ 글로벌최저한세; Pillar Two ↔ 국제조세조정; minimum tax ↔ 과세

Cross-lingual similarity 57/100 (multilingual e5 embedding) — a computed signal, not proof.

Similarity type: IGO model-rule template → statutory transposition (domestic minimum tax)

Matched Concepts

3 pairs
Global Anti-Base Erosion
↓
글로벌최저한세
Pillar Two
↓
국제조세조정
minimum tax
↓
과세
Original (Global)

On 20 December 2021 the OECD/G20 Inclusive Framework on BEPS released the Global Anti-Base Erosion① (GloBE) Model Rules under Pillar Two②, agreed by 137 member jurisdictions and endorsed by G20 Finance Ministers and Leaders in October 2021. The rules ensure that large multinational enterprises with EUR 750 million or more in consolidated revenue pay a minimum effective tax rate of 15% in each jurisdiction where they operate, via an Income Inclusion Rule (IIR) and a backstop Undertaxed Payments/Profits Rule (UTPR), and contemplate a domestic minimum top-up tax (QDMTT). The 10-chapter model rules were drafted as a template "which jurisdictions can translate into domestic law" to implement Pillar Two② in a coordinated manner.

Echo (Korea)

대한민국은 「국제조세조정②에 관한 법률」 일부개정(법률 제19191호, 2022. 12. 31. 공포)을 통해 제5장 "글로벌최저한세①의 과세③"(제60조부터 제86조까지)를 신설하여 OECD/G20 필라2 GloBE 모델규정을 국내법으로 전환하였다. 적용대상은 직전 4개 사업연도 중 2개 이상 연결재무제표 매출액이 7억5천만 유로 이상인 다국적기업그룹이며, 최저한세율은 15%이다. 부칙 제1조 단서에 따라 제5장(제60조부터 제86조까지) 및 제87조제1항제3호의 개정규정은 2024년 1월 1일 이후 개시하는 사업연도분부터 적용되어, 소득산입규칙(IIR)은 2024. 1. 1., 소득산입보완규칙(UTPR)은 2025. 1. 1. 이후 개시 사업연도부터 적용된다. 적격소재국추가세(내국추가세, QDMTT)는 후속 개정(법률 제19928호, 2023. 12. 31. 공포)으로 신설되어 2026. 1. 1. 이후 개시 사업연도부터 시행된다. 소관부처는 기획재정부이며, 신고·집행 및 글로벌최저한세① 정보 제공 등 실무는 국세청이 담당한다.

Echo Strength

sourceVerified
hasKoreanSource
hasGlobalSource
hasDate
keywordDiversity
agendaTags
Origin
OECDG20
Timeline

2021-12-20 OECD/G20 GloBE Pillar Two Model Rules → 2022-12-31 Korean enactment (법률 제19191호) / 2024-01-01 effective (IIR), 2025-01-01 (UTPR)

IGO model-rule template → statutory transposition (domestic minimum tax)

Regional DiffusionJP · TW · SG · CN

Mixed
▶
🇰🇷2024
🇯🇵2024
🇸🇬2025
No echo🇹🇼 Taiwan🇨🇳 China

Korea legislated earliest (2022 law, effect 2024); Japan 2023/2024; Singapore 2025; Taiwan AMT substitute; China out

Sources

🌍oecd.org
🇰🇷국가법령정보센터 · 국제조세조정에 관한 법률 제5장(글로벌최저한세의 과세, 제60조~제86조)

Related Patterns

OECD CRS Automatic Exchange of Tax Info → Korea 국제조세조정법 §36

OECDG20
P(B|A) = 61%category
42%

OECD Pillar One (Digital Tax) → Korea

OECDG20
P(B|A) = 76%temporal
41%

OECD BEPS 2.0 Pillar Two Global Minimum Tax

OECD
P(B|A) = 64%temporal
28%

UN Global Plastics Treaty (INC) → Korea Plastic Reduction Policy

OECDG20
P(B|A) = 40%agenda
27%

OECD BEPS Action 14 (MAP) → Korea Mutual Agreement Procedure

OECD
P(B|A) = 46%category
23%

OECD Multilateral Instrument (MLI) → Korea Tax Treaty Network Reform

OECD
P(B|A) = 56%category
23%

OECD CARF → Korean Crypto Asset Taxation

OECD
P(B|A) = 61%temporal
22%

OECD Transfer Pricing Guidelines → Korea Transfer Pricing Rules

OECD
P(B|A) = 46%category
22%

OECD BEPS Action 6 (Treaty Abuse) → Korea Tax Treaty Anti-Abuse Rules

OECD
P(B|A) = 46%category
22%

OECD BEPS Action 13 (CbCR) → Korea Country-by-Country Reporting

OECD
P(B|A) = 46%category
22%

OECD International VAT/GST Guidelines → Korea VAT System

OECD
P(B|A) = 45%category
21%

OECD Tax Administration 3.0 → Korea Digital Tax Administration (Hometax)

OECD
21%

OECD BEPS Action 5 (Harmful Tax Practices) → Korea Tax Incentive Reform

OECD
P(B|A) = 45%category
21%

OECD Tax Morale Framework → Korea Tax Compliance & Voluntary Disclosure

OECD
P(B|A) = 60%temporal
21%

OECD Common Reporting Standard → Korea AEOI / AXIS Tax Transparency

OECD
P(B|A) = 55%category
21%

OECD PISA → Korean Education Reform Waves

OECD
20%

ECEC Integration & OECD Early Childhood Policy

OECD
P(B|A) = 35%agenda
20%

OECD AI Principles & Korea AI Framework Act

OECD
P(B|A) = 35%agenda
20%

OECD Anti-Bribery Convention → Korea Foreign Bribery Act & Enforcement Gap

OECDG20
20%

G20/OECD Corporate Governance Principles → Korea Commercial Act & Stewardship Code

OECDG20
P(B|A) = 35%agenda
20%

OECD MNE Guidelines / RBC → Korea National Contact Point & Due Diligence

OECDG20
P(B|A) = 35%agenda
20%

OECD Digital Government Recommendation → Korea Digital Government Platform

OECD
20%

OECD Pension Recommendations → Korea National Pension Reform

OECD
20%

OECD Childcare Recommendations → Korea Childcare Act

OECD
20%

OECD Long-Term Care Recommendations → Korea LTC Insurance

OECD
20%

OECD PISA → Korea Education Reform

OECD
20%

OECD Education 2030 → Korea Future Curriculum Reform

OECD
20%

OECD PIAAC → Korea Adult Literacy & Skills Policy

OECD
20%

OECD Starting Strong → Korea Early Childhood Education Reform

OECD
20%

OECD AI Principles → Korea AI Strategy & Basic Act

OECD
P(B|A) = 35%agenda
20%

G20 Crypto-Asset Reporting Framework (CARF) → 특정금융정보법 CARF 이행

G20
P(B|A) = 35%agenda
20%

OECD Digital Government Recommendation → Korea Data-Based Administration Act

OECD
20%

EU PSD2 Open Banking → Korea MyData & Open Banking

OECDG20
16%

EU MiFID II / IOSCO → Korea Financial Consumer Protection Act

G20OECD
16%

EU DAC6 Mandatory Disclosure Rules → Korea Tax Avoidance Reporting

OECD
P(B|A) = 55%temporal
14%

ESG Disclosure & Green Finance (Banks)

OECD
P(B|A) = 30%agenda
13%

ESG Disclosure Mandate (ISSB-aligned)

OECD
P(B|A) = 25%agenda
13%

Nuclear Energy Policy Oscillation

OECD
13%

Media Consolidation / Press Freedom

OECD
13%

Corporate Sustainability Reporting (CSRD-style)

OECD
P(B|A) = 30%agenda
13%

FATF Travel Rule (Virtual Assets)

G20
P(B|A) = 55%temporal
13%

Consumer Product Safety & OECD GlobalRecalls

OECD
13%

Employment Insurance Expansion & OECD Flexicurity

OECD
P(B|A) = 30%agenda
13%

UN Civil Society Participation ↔ Korea Nonprofit Civil Society Registration

OECD
13%

OECD Civic Space / FATF NPO Standards ↔ Korea Nonprofit & AML Oversight

OECD
P(B|A) = 50%category
13%

OECD Long-Term Care Framework → Korea Long-Term Care Insurance

OECD
13%

OECD Biotech Policy → Korea Biotechnology Promotion Act

OECD
13%

EU GDPR Data Subject Rights → 개인정보보호법 시행령 (PIPA Enforcement Decree)

OECD
P(B|A) = 25%agenda
13%

FATF Recommendation 16 (Travel Rule) → 특정금융정보법 시행령·금융정보분석원 가이드라인 (FIU Travel Rule Guidance)

G20
P(B|A) = 55%temporal
13%

GDPR Art. 33–34 Breach Notification → 개인정보보호법·PIPC 고시 (PIPC Breach Notification Rules)

OECD
P(B|A) = 25%agenda
13%

GDPR Chapter V Cross-Border Data Transfers → 개인정보보호법·PIPC 국외이전 고시 (PIPC Cross-Border Transfer Rules)

OECD
P(B|A) = 25%agenda
13%

OECD Regulatory Policy Framework → 한국 행정규제기본법 (Regulatory Reform System)

OECD
13%

GDPR Art. 35 DPIA → 개인정보보호법·PIPC 영향평가 고시 (PIPC DPIA Guidance)

OECD
P(B|A) = 25%agenda
13%

DEPA (Digital Economy Partnership Agreement) → 데이터기반행정법·전자문서법 (DEPA Accession Alignment)

OECD
P(B|A) = 30%agenda
13%

UNEP APELL Programme → 환경부 화학사고 예방관리 고시 (ME Chemical Accident Prevention Notice)

OECD
13%

Green Taxonomy / K-Taxonomy Classification

OECD
P(B|A) = 28%agenda
10%

AI Transparency & Generative AI Labeling

OECD
10%

EU REACH / GHS → Korean K-REACH & Chemicals Control Act

OECD
10%

UN Anti-Corruption Convention (UNCAC) → Korea Conflict-of-Interest Act

OECD
10%

UNFCCC Climate Finance (GCF/Standing Committee) → Korea Environmental Policy Framework Act

G20
10%

CPTPP Chapter 14 (E-Commerce) → 전자문서법·개인정보보호법 (CPTPP Digital Trade Alignment)

OECD
10%

OECD Green Budgeting Framework → 한국 녹색예산제도 (Green Budget Tagging)

OECD
10%

UN Framework Convention on International Tax Cooperation → 한국 국제조세 협력 체계

OECD
P(B|A) = 53%temporal
10%

OECD DAC ODA Standards → 국제개발협력기본법 (Korea ODA Framework)

OECD
10%

Semantically Related

Closest patterns by multilingual embedding (e5) — conceptual similarity beyond shared keywords. A computed signal, not a sourced claim.

OECD BEPS 2.0 Pillar Two Global Minimum Tax

Finance

cos 0.95

UNCITRAL Cross-Border Insolvency Model Law → Korea Debtor Rehabilitation Act

Other

cos 0.90

OECD Transfer Pricing Guidelines → Korea Transfer Pricing Rules

Finance

cos 0.90

G20/OECD Corporate Governance Principles → Korea Commercial Act & Stewardship Code

Other

cos 0.90

OECD MNE Guidelines / RBC → Korea National Contact Point & Due Diligence

Labor & Work

cos 0.90

OECD Pillar One (Digital Tax) → Korea

Finance

cos 0.90
Keywords
Pillar TwoGloBEglobal minimum tax글로벌최저한세글로벌 최저한세Income Inclusion Rule소득산입규칙IIRUndertaxed Payments Rule소득산입보완규칙UTPRQDMTT적격소재국추가세국제조세조정에 관한 법률법률 제19191호OECD/G20 Inclusive Framework on BEPS15% minimum taxEUR 750 million추가세액다국적기업그룹기획재정부국세청
Score Guide
Confidence — Editorial judgment, now shown as a confidence tier (A–D) based on semantic, temporal, and linkage evidence. Not proof of causation.
Echo Strength — Metadata completeness score. Rewards verified sources, paired links, explicit dates, keyword diversity, and origin tags.
Vocabulary Overlap — Heuristic score measuring shared tokens between global and Korean texts. Reflects loanwords and repeated terms, not meaning across languages.
PATTERN #oecd-pillar-two-1