OESO publiceert veelgestelde vragen over mondiale minimumbelasting

The OECD has released a comprehensive question-and-answer guide addressing the Global Minimum Tax framework, officially known as the GloBE rules. These international tax regulations were created through the Inclusive Framework on BEPS and establish a minimum effective tax rate of 15% that large multinational enterprises must pay in each country where they operate. The FAQ document provides detailed explanations of how these rules function and their application across different jurisdictions, helping stakeholders understand the requirements for compliance with this global tax standard.