OECD Side-by-Side System: Detailed Analysis of New Safe Harbors for Non-US MNEs
Mayer Brown analysis of the Simplified ETR Safe Harbor that substantially reduces compliance burden for non-US multinationals remaining under the full GloBE rules framework.
This briefing links to external reporting from Mayer Brown. Stead Intelligence curates verified third-party sources for global mobility professionals and applicants.
Related intelligence
UK Non-Dom Abolished: What You Need to Do Before 2028
The abolition of non-domicile status changed everything for UK HNWIs. Here is a practical action plan covering the FIG regime, IHT tail, TRF window, and exit destinations.
Stead Research Team · May 20, 2026
Tax PolicyGeorgia Virtual Zone: The 1% Tax Rate Guide for Remote Founders
How Georgia's Virtual Zone delivers 1% tax on foreign-source income for qualifying IT companies — setup steps, costs, residency requirements, and common mistakes.
Stead Research Team · May 5, 2026
Tax PolicyOECD Releases Pillar Two Side-by-Side Package: What It Means for Global Tax Planning
On January 5, 2026, the OECD agreed a landmark package modifying the 15% global minimum tax framework. The Side-by-Side Safe Harbour exempts US-parented MNEs from the Income Inclusion Rule and UTPR. Four new safe harbors introduced.
A.O. Shearman · Jan 28, 2026
Stead Intelligence curates and links to external sources. All articles are published by the indicated third-party source. Stead does not claim authorship of linked content.