Global Minimum Tax: Inclusive Framework releases a package to strengthen consistency and certainty for MNEs and jurisdictions
On Friday Septembnr 11, 2026, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released a package to support the consistent implementation and application of the Global Minimum Tax, including a framework for the full legislative review process, updates to the GloBE Information Return (GIR), and new guidance on the application of the GloBE Model Rules. This has been announced with a news release on the website of the OECD. The ...
OECD releases technical guidance for implementation of the global minimum tax
The OECD/G20 Inclusive Framework on BEPS released technical guidance to assist governments with implementation of the landmark reform to the international tax system, which will ensure multinational enterprises (MNEs) will be subject to a 15% effective minimum tax rate. This has been announced yesterday with a news release on the website of the OECD. Further from the news release: The Agreed Administrative Guidance for the Pillar Two GloBE Rules will ensure co-ordinated ...