The French tax authority has announced the publication of additional guidance on the application of the Pillar 2 global minimum tax (GloBE) Rules. As previously reported, initial guidance was published in October 2025 on the relevant definitions for the GloBE rules and the scope and territoriality rules, covering entities within the scope of the rules, excluded entities, and specific territoriality rules. The additional guidance, published 3 December 2025, covers the transitional rules for …