17 June 2024 OECD released a fourth set of Administrative Guidance on the Global AntiBase Erosion Model Rules (Pillar Two), in order to further clarify technical issues under the GloBE Rules. The Administrative Guidance will eventually be incorporated into the Commentary to the GloBE Model Rules.
Administrative Guidance on the GloBE rules has also previously been release in July 2023, December 2023, and February 2024.