Minimum Tax Implementation Peer Reviews to Start This Year, OECD Says
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Minimum Tax Implementation Peer Reviews to Start This Year, OECD Says
Countries’ domestic implementation of new global minimum tax rules will be evaluated starting this year, an OECD official said on February 27. A peer review process will look at how countries are applying the 15% minimum tax rules known as Pillar Two as they are in the process of being drafted. As for Pillar One, country delegates are negotiating the final details of Amount A with a view to having a multilateral convention ready for countries to sign by mid-2023.
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