OECD Outlines Global Tax Pact’s Dispute Resolution Framework (2)

The OECD is asking for feedback on measures to avoid and resolve disputes for companies affected by new international tax rules.

The Paris-based organization is requesting input on details of tax certainty measures under the 2021 global tax deal—a key aspect of a plan that has had many companies concerned they could face more tax disputes with governments.

Last year, 137 countries agreed to back a two-pillar plan to overhaul global taxation, including a reallocation of a portion of the profits of the world’s largest multinational companies—an element known as Pillar One—and a 15% global minimum corporate tax rate—known as ...