The World Bank has set out a framework to help countries evaluate their options for implementing multilaterally agreed global minimum taxation rules, urging them to "take concrete steps" in preparing for change. In a report published September 22, the World Bank examined the global anti-base-erosion (GloBE) rules under pillar 2 of the OECD-brokered, two-pillar global corporate tax reform plan. Around 137 jurisdictions in the OECD inclusive framework on base erosion and profit shifting reache…