Bloomberg Tax
Feb. 27, 2023, 2:55 PM

Minimum Tax Implementation Peer Reviews to Start This Year, OECD Says

Isabel Gottlieb
Isabel Gottlieb
Danish Mehboob

Countries’ domestic implementation of new global minimum tax rules will be evaluated starting this year, an OECD official said Monday.

A peer review process will look at how countries are applying the 15% minimum tax rules known as Pillar Two “as they’re in the process of being drafted,” said Achim Pross, deputy director of the OECD’s Center for Tax Policy and Administration.

The Organization for Economic Cooperation and Development will publish the results on its website for taxpayers and tax administrations to use, he added, speaking at an OECD webinar.

Dozens of countries are moving ahead on Pillar ...

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