Executable Admissibility and Audit Routing under OECD Pillar Two (GloBE)
Abstract
This technical note analyzes OECD Pillar Two (GloBE) as an executable cross-border tax routing system. It introduces an audit-oriented rendering protocol using Structural Fiscalistics and a 4-3-3-2 execution grammar to make GloBE interfaces, admissibility conditions, and institutional friction observable for regulatory, audit, and AI-assisted analysis.
Fields of Study & Subjects
Taxation and Legal Issues
Corporate Taxation and Avoidance
Economic and Fiscal Studies
Publication details
- Journal / source
- Zenodo (CERN European Organization for Nuclear Research)
- Publication date
- 8 February 2026