On 16 March 2023, the Organisation for Economic Co-operation and Development (OECD) held a virtual consultation meeting on the public consultation documents on the Pillar Two Global Anti-Base Erosion (GloBE) information return and on tax certainty for the Pillar Two GloBE rules that had been released by the OECD Secretariat on 20 December 2022.

During the meeting, three panels discussed key questio…