On April 25, 2022 the OECD held a virtual public consultation meeting on the Implementation Framework of the global minimum tax. People that have missed the meeting, that had connectivity propblems (like myself) or that just want to see (parts of) the virtual meeting again can now do that via the replay that the OECD has made available of this meeting.

 

Following the release of the Global Anti-Base Erosion (GloBE) Rules as part of a landmark agreement on a two-pillar solution and the related Commentary, the OECD/G20 Inclusive Framework on BEPS will develop an Implementation Framework to support tax authorities in the implementation and administration of the GloBE Rules. As the first step in this process, the Inclusive Framework invited input from stakeholders on the matters that need to be addressed as part of the Implementation Framework. Subsquently the OECD held a public consultation meeting in this respect on April 25, 2022.

 

The replay of the public consultation meeting is available in the English and the French language.

 

An agenda of the public consultation meeting (including a list of speakers) can be found here.

 

Presentations can be downloaded from here (zip file).

 

The input the OECD received regarding it consultation can be downloaded from here (zip file).

 

 

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