public input on the Implementation Framework of the global minimum tax

On Monday, March 14, 2022, the OECD/G20 Inclusive Framework on BEPS released the Commentary on the GloBE Rules, which provides MNEs and governments with detailed and comprehensive technical guidance on the operation and intended outcomes under the rules. The next step in the work on the GloBE rules turns to the development of the Implementation Framework as agreed under the Detailed Implementation Plan set out in the October Statement. To inform the ...