OECD · G20 Pillar Two Global Minimum Tax → Korea 국제조세조정법 글로벌최저한세
Echo patterns are similarity-based hypotheses, not proof of causation. Open the sources and evaluate the linkage yourself.
Evidence Scorecard
Three lenses — wording, timing, documented link. Not a single proof score.
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).
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.
공포)을 통해 제5장 "글로벌최저한세의 과세"(제60조부터 제86조까지)를 신설하여 OECD/G20 필라2 GloBE 모델규정을 국내법으로 전환하였다.
Could also be…show
- •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.
Timeline of the echo
4 year lagFrom date field: 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) · 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)
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 pairsAgenda Arc
CuratedGlobal purpose, Korean purpose, and precursor stages. Reasoning echo is discourse observation — not proof of coordination.
Impose a 15% global minimum tax under OECD/G20 Pillar Two so large MNEs cannot erode the tax base via low-tax jurisdictions.
대한민국은 「국제조세조정에 관한 법률」 일부개정(법률 제19191호, 2022. 12.
국가법령정보센터 · 국제조세조정에 관한 법률 제5장(글로벌최저한세의 과세, 제60조~제86조) — 대한민국은 「국제조세조정에 관한 법률」 일부개정(법률 제19191호, 2022. 12.
Observed framing link: IGO model-rule template → statutory transposition (domestic minimum tax). Not a claim of coordination.
OECD/G20 GloBE Pillar Two Model Rules (2021-12-20)
Pillar Two Model Rules 2021-12-20 → Korean enactment 2022-12-31 (Act No. 19191).
- Soft lawGlobal2021OECDOECD/G20 Pillar Two Model Rules
GloBE global minimum tax model rules.
Primary source - LegislationKorea2022NTS / MOEFKorea international tax adjustment / GloBE
Domestic enactment of Pillar Two rules.
Primary source
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 minimum③ 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 Two in a coordinated manner.
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 글로벌최저한세 정보 제공 등 실무는 국세청이 담당한다.
Echo Strength
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
MixedKorea legislated earliest (2022 law, effect 2024); Japan 2023/2024; Singapore 2025; Taiwan AMT substitute; China out
Sources
Related Patterns
OECD CRS Automatic Exchange of Tax Info → Korea 국제조세조정법 §36
OECD Pillar One (Digital Tax) → Korea
OECD BEPS 2.0 Pillar Two (Global Minimum Tax) → 한국 글로벌최저한세 (국제조세조정법)
OECD BEPS 2.0 Pillar Two Global Minimum Tax
UN Global Plastics Treaty (INC) → Korea Plastic Reduction Policy
OECD BEPS Action 14 (MAP) → Korea Mutual Agreement Procedure
OECD Multilateral Instrument (MLI) → Korea Tax Treaty Network Reform
OECD CARF → Korean Crypto Asset Taxation
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
OECD Transfer Pricing Guidelines → Korea Transfer Pricing Rules
Finance
OECD Multilateral Instrument (MLI) → Korea Tax Treaty Network Reform
Finance
OECD Pillar One (Digital Tax) → Korea
Finance
UNCITRAL Cross-Border Insolvency Model Law → Korea Debtor Rehabilitation Act
Finance
OECD BEPS Action 5 (Harmful Tax Practices) → Korea Tax Incentive Reform
Finance