On 20 December 2022 the Inclusive Framework invited public comments on the compliance and tax certainty aspects of the Pillar Two global minimum tax. On February 16, 2023 the OECD released the public comments it received on its consultation on the compliance and tax certainty aspects of the global minimum tax and announces the date on which a virtual public consultation meeting will be held on the matter(s).

 

The comments relating to the GloBE Information Return consultation document can be downloaded here. (Zip file)

 

Download the comments relating to the Tax Certainty for the GloBE Rules consultation document can be downloaded here. (Zip file)

 

Furthermore the OECD announced that on March 16, 2023 (12:30-15:30 CET) a virtual public consultation meeting on compliance and tax certainty aspects of global minimum tax will be held on the matter(s). For being able to participate in this virtual public consultation meeting in principle have to register online by 18:00 CET, March 10, 2023. If you wish to register after this deadline, an e-mail can be send to This email address is being protected from spambots. You need JavaScript enabled to view it..

 

 

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