On 16 March 2023, the OECD held a public consultation meeting on compliance and tax certainty aspects of the Pillar 2 global minimum tax.
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Public consultation meeting on compliance and tax certainty aspects of global minimum tax
ABOUT
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the Inclusive Framework invited input from stakeholders on compliance and co-ordination aspects of the Pillar Two global minimum tax. The public consultation meeting discussed the input provided to assist members of the Inclusive Framework in completing the work relating to those aspects and preserve consistent and co-ordinated outcomes for MNEs while minimising compliance burdens and avoiding the risk of double taxation.
The event was open to the public and media. The event was recorded and is available below.
MEETING DOCUMENTS
- Agenda
- Public consultation document: Pillar Two - GloBE Information Return (Also available in: Français)
- Public consultation document: Pillar Two - Tax Certainty for the GloBE Rules (Also available in: Français)
- Comments received