17 Feb 2026 On 13 February 2026, the Business Requirements Specification (BRS) for the Global Anti-Base Erosion (GLOBE) programme was published on the GLOBE webpage.The GLOBE webpage is accessible at: https://www.sars.gov.za/businesses-and-employers/large-business-and-international/global-minimum-tax/ Share to Facebook Share to LinkedIn Share to E-mail Print this page