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Countries Mull Dispute Resolution Options for Global Minimum Tax

June 28, 2022, 8:19 PM

Countries working on developing implementation guidelines for the global minimum tax are contemplating how they should deal with disputes.

Options being considered include a multistate treaty that will set standards for how countries should implement the rules.

  • “We are looking at ways to try and resolve disputes through existing treaties and a potential multilateral convention,” Michael Plowgian, counselor at the US Treasury’s Office of Tax Policy, said at a conference in Washington hosted by the US Council for International Business and the OECD.
  • In October, more than 130 countries agreed to a two-pillar plan to change how multinationals ...