related material
Webinar
9 January 2024 | 15:00-16:30 (CET)
The Global Minimum Tax (GMT) introduces significant changes to the international tax architecture and thereby to the taxation of large multinational enterprises. In this webinar, the OECD discusses the latest results on the impacts of the GMT on the taxation of MNEs. The analysis uses new and unique data on MNE worldwide activity and comprehensive estimates of global low-taxed profit to estimate the impact of the GMT. It also extends previous OECD impact assessment work by incorporating a revised methodology that captures the final design of the GMT.
Further information