Some Countries May Balk At OECD Minimum Tax Proposal

Law360 (January 2, 2020, 6:11 PM EST) -- For the second time in the past few months, the Organization for Economic Cooperation and Development has published its own proposals to tax multinational companies. In a release issued in early November, it suggested that a global minimum rate of tax should be introduced and announced a public consultation.

After a brief consultation period, a public meeting was held on Dec. 9, 2019, focusing on the key questions identified in the consultation document and issues raised in the written submissions received as part of the consultation process.

Why Introduce a Global Minimum Tax Rate?

The OECD believes that having a floor to...

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