Organisation for Economic Co-operation and Development (OECD)

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The Organisation for Economic Co-operation and Development (OECD) is an intergovernmental organization comprising 38 member countries dedicated to promoting economic growth, improving living conditions, and fostering sustainable development. The OECD provides a platform for member countries to collaborate on policy issues, share expertise, and develop evidence-based solutions to global challenges. Through its data, publications, and initiatives, the OECD aims to enhance international cooperation and support member countries in advancing their economic and social agendas.

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Update of the economic impact assessment of the Global Minimum Tax

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 will discuss the update of the economic impact assessment of the Global Minimum tax 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.