Home » Corporate Taxation » Trends: G7 agree on 15% global minimum Corporate Tax Rate

Trends: G7 agree on 15% global minimum Corporate Tax Rate

www.ey.com/en_gl/tax-alerts/g7-finance-ministers-express-strong-support-for-global-tax-changes-under-beps-2-0
www.traverssmith.com/knowledge/knowledge-container/g7-announces-agreement-on-global-taxation/
views.gibraltarlaw.com/post/102gzun/g7-tax-deal
www.gov.uk/government/news/g7-finance-ministers-agree-historic-global-tax-agreement
home.treasury.gov/news/press-releases/jy0216
assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/991640/FMCBGs_communique_-_5_June.pdf
www.osler.com/en/resources/regulations/2021/g7-finance-ministers-back-international-tax-reform-pillar-one-and-pillar-two-including-introducin
www.robinskaplan.com/resources/blog-posts/06/financial-daily-dose-672021-top-story-wary-markets-wait-for-may-jobs-report-after-april-bust
www.rpc.co.uk/perspectives/rpc-big-deal/the-beginning-of-the-end-for-tax-havens/#page=1
www.greenwoods.com.au/insights-source/2021/6/8/g7-sets-key-parameters-for-the-beps-20-project-20-10-15
pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3381309sl1254984225/g7-finance-ministers-agree-on-global-tax-reform
insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vao4ITUhtW1O2l7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav
views.gibraltarlaw.com/post/102h02p/starters-orders-g7-agreement-gets-talks-underway
www.algoodbody.com/insights-publications/g7-finance-ministers-reach-consensus-on-pillar-1-and-pillar-2-proposals
www.twrblog.com/2021/06/a-proposed-global-minimum-corporate-income-tax-rate/#page=1
www.macfarlanes.com/what-we-think/in-depth/2021/the-g7-and-reforms-of-the-international-tax-system/
blog.macfarlanes.com/post/102h09k/g7-tax-plan-and-its-implications-for-investment-managers
www.skadden.com/insights/publications/2021/06/the-informed-board/is-tax-competition-dead
www.europeantax.blog/post/102h0t7/is-the-g7s-agreement-on-international-tax-reform-really-seismic-or-is-it-too
www.osborneclarke.com/insights/g7-historic-agreement-ups-momentum-of-global-tax-reform-for-large-multinationals/
www.eversheds-sutherland.com/global/en/what/articles/index.page?ArticleID=en/Tax_planning_and_consultancy/G7-Tax-Plan_230621
blog.macfarlanes.com/post/102h09k/g7-tax-plan-and-its-implications-for-investment-managers
www.mourant.com/news-and-views/news/2019/global-perspectives-blog.aspx
www.mayerbrown.com/en/perspectives-events/publications/2021/06/one-small-step-but-perhaps-one-giant-leap-for-global-tax-reform-the-g7-agrees-on-a-broad-framework-for-pillar-one-and-two
c.spotler.com/ct/m17/k1/gNBBAqEB8HbGu75euEuvvh98vj9UwwCrPCykcCNQ4GHkuVJZsbc6Bcw5hw5gPeVsO3jXVjh7Blpt5bADmv1Cfw/sPNBNyqq2HI2dt4
eoasis.rajahtann.com/eoasis/gn/at.asp?pdf=../lu/pdf/2021_06_G7_Global_Miniumum.pdf&module=LU&topic=LU0013147&sec=b
www.gibraltarlaw.com/insights/international-tax-bites-series-2-is-here-ep-1-global-tax-minimum-rate/#page=1
www.lh-ag.com/wp-content/uploads/2021/06/Global-Tax-Deal_Where-Does-Malaysia-Stand_LHAG-Insights-20210630.pdf
www.lh-ag.com/wp-content/uploads/2021/08/Global-Tax-Deal-Simplified-Features-of-Pillars-One-and-Two_LHAG-Insights-20210826.pdf
Update:
insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Var%2F3lLFu7k0e17eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav
www.loyensloeff.com/ch/en/news/big-step-towards-agreement-on-pillar-one-and-pillar-two-n23043/
trailer.web-view.net/Show/0XE431C22AAA67948FD47AD830EFE7F93DE0B8284C138EF5018B9BC3B09E143C38FC7B75182448CBB4.htm
www.oecd.org/tax/beps/130-countries-and-jurisdictions-join-bold-new-framework-for-international-tax-reform.htm
www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2021.pdf
mnetax.com/130-nations-endorse-global-tax-overhaul-nine-nations-hold-out-44960
insightplus.bakermckenzie.com/bm/tax/international-oecd-inclusive-framework-majority-agrees-statement-on-revised-two-pillar-framework
www.admin.ch/gov/en/start/documentation/media-releases.msg-id-84315.html
www.gov.bm/articles/spirit-cooperation-bermuda-joins-oecd-%E2%80%98inclusive-framework%E2%80%99-global-taxation-plan
bfsb-bahamas.com/blog/2021/07/02/bahamas-supports-global-tax-reform/
www.europeantax.blog/post/102h24p/international-tax-reform-now-its-time-to-get-excited
www.greenwoods.com.au/insights-source/130-jurisdictions-sign-up-to-beps-20-two-pillar-plan
www.algoodbody.com/insights-publications/oecd-inclusive-framework-agreement-reached-on-beps-2.0
www.osler.com/en/resources/regulations/2021/oecd-g20-inclusive-framework-reaches-high-level-agreement-on-two-pillar-approach-to-international-ta
www.traverssmith.com/knowledge/knowledge-container/oecd-announces-agreement-on-global-taxation/
www.hklaw.com/en/insights/publications/2021/07/agreement-on-global-tax-reform-what-happened-and-whats-next
pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YINTTNEWS_REFERENCE/legauUio3392966sl1260784367/130-countries-and-jurisdictions-join-new-framework-for-global-tax-reform
www.g20.org/italian-g20-presidency/documents/ministerial-meetings-documents.html
www.oecd.org/tax/beps/beps-actions/action1/
ec.europa.eu/commission/presscorner/detail/en/IP_21_3582
www.findknowdo.com/news/07/12/2021/secretary-yellen-says-consensus-near-international-corporate-tax-agreement?utm
www.algoodbody.com/insights-publications/g20-agreement-on-pillars-1-and-2
www.macfarlanes.com/what-we-think/in-depth/2021/reforming-the-international-tax-system-what-you-need-to-know/
www.rpc.co.uk/perspectives/tax-take/corporate-tax-update-july-2021/#page=1
www.politico.eu/article/irish-central-banker-says-country-cope-global-corporate-tax-economy-ireland/
www.ensafrica.com/news/detail/4715/explaining-the-call-for-global-tax-reform-
www.expansion.com/blogs/garrigues/2021/09/07/llega-la-armonizacion-fiscal.html#page=1
taxadviserseurope.org/blog/cfes-eu-tax-top-5-round-up-of-eu-tax-policy-news-6-september-2021/
www.arthurcox.com/knowledge/irelands-consultation-on-oecd-tax-proposals/
www.algoodbody.com/insights-publications/ireland-agrees-to-sign-up-to-oecd-inclusive-framework-political-agreement-on-the-oecd-two-pillar-approach
www.oecd.org/tax/international-community-strikes-a-ground-breaking-tax-deal-for-the-digital-age.htm
www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.htm
insightplus.bakermckenzie.com/bm/tax/international-emerging-consensus-inclusive-framework-approves-updated-two-pillar-plan
www.eversheds-sutherland.com/global/en/what/articles/index.page?ArticleID=en/global/ireland/oecd-international-tax-agreement
www.arthurcox.com/knowledge/ireland-joins-revised-oecd-agreement-on-international-tax-reform/
www.oecd.org/tax/beps/brochure-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.pdf
www.jpm.rs/serbia-agreed-to-the-statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy/
trailer.web-view.net/Show/0XE431C22AAA67948F18388C95920DD1AFDEE84DA27C924EE250AE017C29CA5D8D552835B8FF6C759D.htm
www.loyensloeff.com/nl/en/news/news-articles/agreement-on-pillar-one-and-pillar-two-global-tax-reform-n23713/
blog.macfarlanes.com/post/102h8aq/oecd-triumph-as-momentum-gathers-for-a-global-minimum-tax
blog.macfarlanes.com/post/102h8aq/oecd-triumph-as-momentum-gathers-for-a-global-minimum-tax
www.foxmandal.in/the-other-face-of-digitalization-changes-to-tax-laws-and-more/
www.khaitanco.com/thought-leaderships/Agreement-on-global-minimum-tax-rate
www.osler.com/en/resources/regulations/2021/136-countries-agree-to-oecd-g20-inclusive-framework-s-two-pillar-solution-to-international-tax-refor
insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vao24dVS3aPppF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav
www.venable.com/insights/publications/2021/10/historic-oecd-global-tax-deal-reached
www.oecd.org/tax/oecd-secretary-general-tax-report-g20-finance-ministers-october-2021.pdf
www.traverssmith.com/knowledge/knowledge-container/impact-of-oecd-international-tax-reform-plan/
riskandcompliance.freshfields.com/post/102h8qn/global-tax-reform-the-october-agreement-on-the-two-oecd-pillars-and-remaining-ch
www.freshfields.com/en-gb/our-thinking/knowledge/briefing/2021/11/a-new-tax-code-based-on–robust-pillars/
www.bestmethodsblog.com/2021/12/oecd-pillar-two-the-eu-implementation-on-its-express-way/#page=1
Update:
www.cbalex.com/sites/cbalex/files/publications/files/ocse_20.10.2021_-_eng.pdf
riskandcompliance.freshfields.com/post/102hc7e/hot-tax-topics-for-the-industrial-sector-revolutionary-changes-to-the-internatio
technologyquotient.freshfields.com/post/102hcb6/tax-matters-podcast-digital-taxes-and-trade-wars-will-the-oecd-g20-agreement-b
technologyquotient.freshfields.com/post/102hcb6/tax-matters-podcast-digital-taxes-and-trade-wars-will-the-oecd-g20-agreement-b
www.loyensloeff.com/be/en/news/articles-and-newsflashes/oecd-publishes-pillar-two-model-rules-on-iir-and-utpr-n24349/
2021.12.23 – NF Tax – unshell pillar substance req min tax | 2021.12.23 – NF Tax – unshell pillar substance req – extwebs (vuturevx.com)
Following suit, European Commission publishes draft EU Directive to swiftly implement OECD 15 percent global minimum tax | Insights | DLA Piper Global Law Firm
2021.12.23 – NF Tax – unshell pillar substance req min tax | 2021.12.23 – NF Tax – unshell pillar substance req – extwebs (vuturevx.com)
OECD releases model rules for global minimum tax (osler.com)
Tax Alert Stibbe: EU Commission presents proposals for directives aga
The EU war on tax avoidance continues…, Grahame Jackson (gibraltarlaw.com)
Minimum taxation of groups and shell entities: two new draft directives published by the European Commission (cms-lawnow.com)
www.loyensloeff.com/ch/en/news/european-commission-publishes-far-reaching-legislative-tax-proposals-n24383/
OECD publishes Pillar Two Model Rules for Domestic Implementation of 15% Global Minimum Tax | WTS Global
La Comisión Europea presenta sus propuestas para fijar un impuesto global mínimo del 15% y contra el uso abusivo de sociedades sin sustancia económica | Garrigues
Pillar 2 model rules (cms-lawnow.com)
Pillar Two proposals: what you need to know – Macfarlanes
Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) – OECD
ATOZ-Alert-24122021.pdf
Global minimum tax: GloBE rules released by OECD | Pillar Two (osler.com)
OECD published model Pillar Two GloBE rules, Bezhan Salehy (macfarlanes.com)
blog.macfarlanes.com/post/102hg1e/the-latest-twist-for-pillar-two
See also:
mnetax.com/european-digital-services-taxes-to-stay-for-now-with-offsetting-credits-countries-agree-46011
www.proskauertaxtalks.com/2021/10/a-step-closer-to-agreement-on-taxation-of-the-digital-world/
www.globalcompliancenews.com/2021/10/23/international-emerging-consensus-inclusive-framework-approves-updated-two-pillar-plan111021/
www.gov.uk/government/news/uk-agrees-transition-toward-new-global-tax-system
OECD published model Pillar Two GloBE rules, Bezhan Salehy (macfarlanes.com)
Dentons – EC Publishes proposal for a directive on Minimum Corporate Taxation
The European Commission presents its proposed directives to ensure a 15% minimum global tax rate and to counter the misuse of shell companies | Garrigues
International Tax: Pillar Two – EU Directive – Baker McKenzie InsightPlus

Update:
www.mme.ch/en/magazine/articles/mme-pillar-two-computation-top-up-tax
feeds.buzzsprout.com/1881332.rss#page=1
www.dlapiper.com/en/us/insights/publications/2022/07/impact-on-global-implementation-of-pillar-2-if-the-us-fails-to-adopt/