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 latest results on the impacts of the GMT 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.
This Zoom webinar was conducted in English. No interpretation was provided. This event was recorded. The replay was made available on this event page within 24 hours. Captions will be automatically generated within 48-72 hours, which will allow the replay to be viewed with subtitles in various languages, including French.
Key material
- Presentation: Download the presentation from the webinar (PDF)
- Working paper: The Global Minimum Tax and the taxation of MNE profit (OECD 2024)
- Working paper: Effective tax rates of MNEs: New evidence on global low-taxed profit (OECD 2023)
