The OECD has posted the replay of the public consultation meeting on the Implementation Framework of the global minimum tax, which was held on 25 April 2022.

---

Tax challenges of digitalisation: Public consultation meeting on the Implementation Framework of the global minimum tax

ABOUT

Following the release of the Global Anti-Base Erosion (GloBE) Rules as part of a landmark agreement on a two-pillar solution and the related Commentary, the OECD/G20 Inclusive Framework on BEPS will develop an Implementation Framework to support tax authorities in the implementation and administration of the GloBE Rules. As the first step in this process, the Inclusive Framework invited input from stakeholders on the matters that need to be addressed as part of the Implementation Framework. This public consultation meeting will discuss the input provided and consider the mechanisms to put in place in order to ensure that tax administrations and MNEs can implement and apply the GloBE Rules in a consistent and co-ordinated manner.

This event is open to the public and media. Interpretation will be provided in English and French. The event will be recorded and the replay will be made available on this web page shortly after.

MEETING DOCUMENTS

• Agenda (Also available in: Français)
• Presentations (.zip)
• Consultation document (Also available in Français)
• Comments received