> Use this skill whenever a multinational enterprise (MNE) group with consolidated revenue at or above EUR 750 million asks about the OECD Pillar Two / GloBE (Global Anti-Base Erosion) 15% global minimum tax. Trigger on phrases like \"Pillar Two\", \"GloBE\", \"global minimum tax\", \"15% minimum tax\", \"IIR\", \"UTPR\", \"QDMTT\", \"domestic top-up tax\", \"GloBE Information Return\", \"GIR\", \"covered taxes\", \"transitional CbCR safe harbour\", \"substance-based income exclusion\", or any request to assess Pillar Two exposure, compute a top-up tax, or determine which entities in a group are in scope. This skill covers the OECD GloBE Model Rules (December 2021), the Commentary (March 2022) and Administrative Guidance through 2024, plus the EU implementing Directive 2022/2523. It does NOT cover Pillar One (Amount A or Amount B), country-by-country reporting (CbCR) under BEPS Action 13, or US GILTI/CAMT as standalone regimes (but does map their interaction).
Install with
Claude CodeCodexCursorGitHub CopilotGemini CLI
Supported by the Atlas install prompt. Skill-specific requirements vary.
Skill stats
Skills1CategoryGeneralStars0
About this skill
> Use this skill whenever a multinational enterprise (MNE) group with consolidated revenue at or above EUR 750 million asks about the OECD Pillar Two / GloBE (Global Anti-Base Erosion) 15% global minimum tax. Trigger on phrases like \"Pillar Two\", \"GloBE\", \"global minimum tax\", \"15% minimum tax\", \"IIR\", \"UTPR\", \"QDMTT\", \"domestic top-up tax\", \"GloBE Information Return\", \"GIR\", \"covered taxes\", \"transitional CbCR safe harbour\", \"substance-based income exclusion\", or any request to assess Pillar Two exposure, compute a top-up tax, or determine which entities in a group are in scope. This skill covers the OECD GloBE Model Rules (December 2021), the Commentary (March 2022) and Administrative Guidance through 2024, plus the EU implementing Directive 2022/2523. It does NOT cover Pillar One (Amount A or Amount B), country-by-country reporting (CbCR) under BEPS Action 13, or US GILTI/CAMT as standalone regimes (but does map their interaction).
Quick start
Copy the install prompt. Use the green button above this README.
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> Use this skill whenever a multinational enterprise (MNE) group with consolidated revenue at or above EUR 750 million asks about the OECD Pillar Two / GloBE (Global Anti-Base Erosion) 15% global minimum tax. Trigger on phrases like \"Pillar Two\", \"GloBE\", \"global minimum tax\", \"15% minimum tax\", \"IIR\", \"UTPR\", \"QDMTT\", \"domestic top-up tax\", \"GloBE Information Return\", \"GIR\", \"covered taxes\", \"transitional CbCR safe harbour\", \"substance-based income exclusion\", or any request to assess Pillar Two exposure, compute a top-up tax, or determine which entities in a group are in scope. This skill covers the OECD GloBE Model Rules (December 2021), the Commentary (March 2022) and Administrative Guidance through 2024, plus the EU implementing Directive 2022/2523. It does NOT cover Pillar One (Amount A or Amount B), country-by-country reporting (CbCR) under BEPS Action 13, or US GILTI/CAMT as standalone regimes (but does map their interaction).
About this listing
Category
General
Reported license
AGPL-3.0
Listing language (estimated)
English
Review status
Not individually reviewed
Agent compatibility
Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.
Claude Code
Codex
Cursor
GitHub Copilot
Gemini CLI