Global minimum tax: Release of compilation of qualified legislation and information filing and exchange tools
On Wednesday 15 January 2025, the Inclusive Framework on BEPS released a compilation of qualified domestic rules together with other tools to streamline the co-ordinated administration of the global minimum tax. This has been announced with a news release on the website of the OECD. Central record of legislation with transitional qualified status The global minimum tax incorporates an agreed rule order that limits the application of the minimum tax ...