Part II : Application of GloBE Model Rules
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2. Application of GloBE Model Rules

3. Application of GloBE Model Rules to Republic

 

Changes to "Administrative Guidance to the GloBE Model Rules" and "Commentary to the GloBE Model Rules", as contemplated in the Global Minimum Tax Act, 2024, made by Government Notice No. 6461, published in Government Gazette No. 53096 of 31 July 2025, shall not lapse by virtue of section 23(2) of that Act.