OECD Seeks Comment on Global Minimum Tax Return Validation Rules

Feb. 20, 2025, 10:38 PM UTC

The OECD is soliciting feedback from the business community on an additional set of “validation rules” that will accompany the global minimum tax return.

In an email obtained by Bloomberg Tax, the OECD said that an expert sub group of Working Party 10—a group of tax experts that write standards for the exchange of information and tax compliance—is developing an additional set of validation rules for the global minimum tax return to ensure consistent and quality data when a company’s information is exchanged between countries.

The Organization for Economic Cooperation and Development wasn’t immediately available for a comment.

The ...

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