The Global Minimum Tax Implementation Toolkit serves as a roadmap for tax administrations and tax policy officials by setting out a series of implementation steps, each elaborated through complementary modules. It provides guidelines on best practices to tax administrations and tax policy officials on establishing efficient processes for implementing of the global minimum tax while reducing administrative and compliance burdens. Drawing on the experience of jurisdictions further advanced in their implementation journey and, including input from the business and wider stakeholder community, the toolkit identifies guidelines for best practices to support the consistent and efficient administration of the global minimum tax.
