OECD: Public consultation meeting on implementation under Pillar Two
Discuss input received on public consultation documents on implementation under Pillar Two
Discuss input received on public consultation documents on implementation under Pillar Two
The Organisation for Economic Cooperation and Development (OECD) announced that the OECD/G20 Inclusive Framework on BEPS is holding a virtual meeting today, 16 March 2023, to discuss the input received on its public consultation documents on implementation under Pillar Two relating to the GloBE Information Return and Tax Certainty for the GloBE Rules.
According to information on the OECD’s dedicated event page, the event will be recorded, and the replay will be made available on that same page.
Background
The OECD on 20 December 2022 issued an implementation package under Pillar Two consisting of:
- Guidance on safe harbours and penalty relief [PDF 414 KB]
- Public consultation document on the global anti-base erosion (GloBE) information return [PDF 1.1 MB]
- Public consultation document on tax certainty for the GloBE rules [PDF 329 KB]
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The OECD on 16 February 2023 released comments received on its public consultation documents on implementation under Pillar Two relating to the GloBE Information Return and Tax Certainty for the GloBE Rules.
- Download comments relating to the GloBE Information Return consultation document (Zip file – Note: This is a very large file; open from a desktop computer.)
- Download comments relating to the Tax Certainty for the GloBE Rules consultation document (Zip file – Note: This is a very large file; open from a desktop computer.)
Read TaxNewsFlash
KPMG comment letters
In response to the OECD request for comments, KPMG tax professionals submitted:
- A memo with comments [PDF 286 KB] on Pillar Two – GloBE Information Return
- A memo with comments [PDF 210 KB] on Pillar Two – Tax Certainty for the GloBE Rules
Read all of the KPMG comment letters to the OECD on BEPS
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