Pillar Two Globe Minimum Tax
> 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).
Security AStatic scan found no risk patternsHow grading works ›
What this skill does
Pillar Two Globe Minimum Tax is a community-contributed Claude Code skill in the general-misc sub-category. It ships as a SKILL.md file that Claude Code auto-discovers under ~/.claude/skills/pillar-two-globe-minimum-tax/ and loads when your prompt matches the skill's trigger.
Who uses this skill
The Pillar Two Globe Minimum Tax Claude Code skill is built for Claude Code users and developers across all disciplines looking for general-purpose AI assistance. It's part of ClaudSkills (also referred to as Claude Skills or Claude Code Skills) — the open community-curated registry of 174,000+ SKILL.md files for Anthropic's Claude Code agent and the wider Claude ecosystem (Claude API, Claude Agent SDK).
How to install
Free
Manual install (2 steps)
mkdir -p ~/.claude/skills/pillar-two-globe-minimum-tax
curl -L https://claudskills.com/skills/pillar-two-globe-minimum-tax/SKILL.md \
-o ~/.claude/skills/pillar-two-globe-minimum-tax/SKILL.md
Or just download SKILL.md directly and drop it into ~/.claude/skills/pillar-two-globe-minimum-tax/. Claude Code auto-discovers it on next session.
Skills live at ~/.claude/skills/pillar-two-globe-minimum-tax/SKILL.md on macOS/Linux, or %USERPROFILE%\.claude\skills\pillar-two-globe-minimum-tax\SKILL.md on Windows. See the full install guide for step-by-step instructions.
Telegram
📱 Install from your phone or desktop Telegram
Open @claudskills_bot on Telegram, tap Open Desktop App, and the desktop app installs this skill for you. Or share the bot link with a colleague — they get the same one-tap install. Learn more →
Pro
One-click install via the desktop app
The ClaudSkills desktop app installs any skill directly into ~/.claude/skills/ with one click — no terminal required. Pro starts at $9/mo or $149 lifetime.
Pro
For the full experience including quality scoring and one-click install features for each skill — upgrade to Pro.
Frequently asked questions
How do I install the Pillar Two Globe Minimum Tax Claude Code skill?
Install via the ClaudSkills desktop app (one click) or copy
SKILL.md from the source repository to
~/.claude/skills/pillar-two-globe-minimum-tax/SKILL.md and restart Claude Code. Both flows are detailed at
claudskills.com/install/.
What does the Pillar Two Globe Minimum Tax skill do?
> 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).
Is this skill free to install?
Yes. ClaudSkills is an open registry — every skill keeps its source repository's license, and manual install via copy is free. ClaudSkills Pro ($9/mo, $79/yr, or $149 one-time) adds one-click install via the desktop app and a multi-signal Quality Score.
When should I use the Pillar Two Globe Minimum Tax skill?
Use Pillar Two Globe Minimum Tax when your Claude Code task falls under the General category — specifically in the general misc area. Claude Code auto-discovers installed skills and invokes the right one based on the task description, so you can also ask Claude directly (e.g. "use Pillar Two Globe Minimum Tax" or describe the task and let Claude pick). Browse related skills at
/category/general/.
What is a Claude Code skill and how does the Pillar Two Globe Minimum Tax skill fit in?
A Claude Code skill is a
SKILL.md file that lives under
~/.claude/skills/<name>/ and tells the Claude Code CLI agent how to perform a specific task (instructions, prompts, allowed tools). Skills are auto-discovered at session start. Pillar Two Globe Minimum Tax is one of 67,000+ skills indexed in the open ClaudSkills catalog, classified under the General category. Learn more at
/learn/what-is-a-claude-skill/.
Attribution & license
Cite this skill
If you reference this skill in a blog post, paper, or documentation, you can cite it as:
APA
openaccountants. (2026). Pillar Two Globe Minimum Tax [Claude Code skill]. ClaudSkills. https://claudskills.com/skills/pillar-two-globe-minimum-tax/
BibTeX
@misc{pillar-two-globe-minimum-tax-2026,
author = {openaccountants},
title = {Pillar Two Globe Minimum Tax [Claude Code skill]},
year = {2026},
publisher = {ClaudSkills},
url = {https://claudskills.com/skills/pillar-two-globe-minimum-tax/}
}Embed this skill
Promote, attribute, or link this skill from your own README, blog post, or documentation. All three snippets are free to use — no sign-up, no API key. More distribution surfaces →
Badge
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Security scan
Grade A · scanned 2026-08-02 — free static scan against the OWASP Agentic Skills Top 10.
No risk patterns were found in any of the ten OWASP-aligned categories. How grading works ›
- ✓ Prompt injection
- ✓ Data exfiltration
- ✓ Supply chain
- ✓ Reverse shell
- ✓ Credentials
- ✓ Execution
- ✓ Filesystem
- ✓ Persistence
- ✓ Obfuscation
- ✓ Network
Show this grade on your repo (click to copy):
[](https://claudskills.com/skills/pillar-two-globe-minimum-tax/#security)
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