The Global Minimum Tax (GMT) plays a central role in strengthening international tax co-operation and enhancing stability in the international tax system. It seeks to reduce BEPS activity, support a more level playing field and provide greater tax certainty for businesses.
In this webinar, the OECD presented the latest results from the 2026 Economic Impact Assessment of the GMT including the Side-by-Side package. The webinar focused on key outcomes such as effective tax rates, profit shifting and tax revenues, and highlighted preliminary analysis based on post-implementation data, offering early insights into how the GMT is impacting MNEs’ effective tax rates and investment and employment decisions.
This Zoom webinar was conducted in English with no interpretation.
