OECD Teases New Global Tax Safe Harbors in Updated Guidance

The OECD incorporated details from its landmark January agreement on a global minimum tax into its consolidated commentary Thursday and indicated further amendments are coming to various parts of the framework.

The Organization for Economic Cooperation and Development added new details to its Consolidated Commentary to the Global Anti-Base-Erosion Model Rules from the last update in May 2025, reflecting the publication of the Side-by-Side Package.

As part of the OECD Inclusive Framework’s two-pillar framework addressing the tax challenges arising from the digitalization of the global economy, member jurisdictions agreed to tax large multinationals a minimum 15% corporate income tax wherever ...