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 ...
GloBE Information Return September 2026 Update released, incorporates the Side-by-Side Package released in January 2026
Today, Friday September 11, 2026, an update of the GloBE Information Return (September 2026) has been released by the Inclusive Framework on BEPS. Click here to go to the page regarding this document on the website of the OECD. The GloBE Information Return (GIR) sets out a standardised information return designed to facilitate compliance with and administration of the Global Minimum Tax. Following its initial release in 2023, the Inclusive ...
OECD secretariat invites public input on the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat is seeking public comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two. This was announced in a press release published on the website of the OECD. From the press release: The consultation document (available soon in French) focuses on specific technical issues in respect of the GloBE proposal where input ...