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Base erosion and profit shifting

Webinar: Update of the economic impact assessment of the Global Minimum Tax

 

Copyright: Sittipong Phokawattana, Shutterstock

Tuesday, 9 January 2024
15:00-16:30 (CET)

The Global Minimum Tax (GMT) introduces significant changes to the international tax architecture and thereby to the taxation of large multinational enterprises. In this webinar, the OECD will discuss the latest results on the impacts of the GMT on the taxation of MNEs. The analysis uses new and unique data on MNE worldwide activity and comprehensive estimates of global low-taxed profit to estimate the impact of the GMT. It also extends previous OECD impact assessment work by incorporating a revised methodology that captures the final design of the GMT.

This Zoom webinar was conducted in English. No interpretation was provided. This event was recorded. The replay was made available on this event page within 24 hours. Captions will be automatically generated within 48-72 hours, which will allow the replay to be viewed with subtitles in various languages, including French.

Key material

  • Presentation: Download the presentation from the webinar (PDF)
  • Working paper: The Global Minimum Tax and the taxation of MNE profit (OECD 2024)
  • Working paper: Effective tax rates of MNEs: New evidence on global low-taxed profit (OECD 2023)

 

Replay

 

Previous events

Economic impact assessment of the Two-Pillar Solution

Date: 18 January 2023

Time: 15:00-16:30 (CET)

About

The OECD provided an update on its ongoing work to assess the economic impact of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, including new estimates of the revenue impacts of implementing Pillar One and Pillar Two. These estimates are based on updated data and incorporate many recently agreed design features of Pillar One and Pillar Two, many of which have not been accounted for in other studies.

Key material

  • PresentationDownload the presentation from the webinar (PDF)
  • Press release: Revenue impact of international tax reform better than expected: OECD (Also available in: Français) - 18/01/2023

Replay

 

Update on Economic Analysis and Impact Assessment

Date: 20 October 2020

Time: 16:00 (CEST) | 10:00 (EDT)

About

As part of the work by the OECD/G20 Inclusive Framework on BEPS relating to the tax challenges arising from the digitalisation of the economy, the OECD has been carrying out an economic analysis and impact assessment of the Pillar One and Pillar Two proposals. Experts from the OECD's Centre for Tax Policy and Administration and Economics Department presented the methodology and estimates of the impact assessment during this webinar.

Key material

  • (PDF) - 20/10/2020
  • Press release: International community renews commitment to address tax challenges from digitalisation of the economy - 20/10/2020

Replay

 

Update on Economic Analysis and Impact Assessment

Date: 13 February 2020

Time: 15:00-16:00 (CET)

About

As part of the work by the OECD/G20 Inclusive Framework on BEPS relating to the tax challenges arising from the digitalisation of the economy, the OECD has been carrying out an economic analysis and impact assessment of the Pillar One and Pillar Two proposals. We hosted a live webcast with experts from the OECD's Centre for Tax Policy and Administration and Economics Department to learn more about this work, which included a presentation of preliminary results on the revenue and investment effects of the proposals.

Key material

  • (PDF) - 13/02/2020
  • Press release: OECD presents analysis showing significant impact of proposed international tax reforms - 13/02/2020

Replay

 

Further information

 

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