Base erosion and profit shifting

Tax challenges of digitalisation: Public consultation meeting on the Implementation Framework of the global minimum tax



Date 25 April 2022

Time 12:00-16:30 CEST

Location Virtual Meeting (Zoom & OECD TV)


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. This public consultation meeting discussed the input provided and considered the mechanisms to put in place in order to ensure that tax administrations and MNEs can implement and apply the GloBE Rules in a consistent and co-ordinated manner.

This event was open to the public and media. Interpretation was provided in English and French. 


Meeting documents


Watch the replay 


Further information



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