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Base erosion and profit shifting

Tax challenges arising from digitalisation: Public comments received on the Implementation Framework of the global minimum tax

 

13/04/2022 - On 14 March 2022, interested parties were invited to provide comments on the Implementation Framework of the global minimum tax. The OECD is grateful to the commentators for their input and now publishes the public comments received.

 

  • Download comments (Zip file, 17MB - Please open from a computer/laptop) Updated 27 April 2022

 

 

Public consultation meeting

The public consultation meeting will be held virtually on 25 April 2022. Further information on the meeting format and how to register is available on the dedicated event page.

 

 

Further information 

For more information on the OECD’s public consultations on tax matters, visit https://oe.cd/tax-input. Enquiries should be addressed to taxpublicconsultation@oecd.org.