Incentives Flexibility to Help Countries Adopt Global Tax Deal

A wider range of tax incentives that can be used under a revised global minimum tax deal will help more jurisdictions adopt the framework, a senior OECD official said.

Countries can now offer “more generous” incentives after the Organization for Economic Cooperation and Development reached “a sensible compromise” on how certain credits should be treated, Tim Power, chair of the body’s Committee on Fiscal Affairs, said Tuesday at the EU Tax Symposium 2026 in Brussels.

The global minimum tax, formally known as Pillar Two of the OECD’s 2021 international tax agreement, aims to impose a minimum effective tax rate ...