Skip to main content

OECD: Toolkit for implementing global minimum tax

Guidelines for implementing the global minimum tax efficiently and with reduced administrative burdens

april 30, 2026

The Organisation for Economic Cooperation and Development (OECD) today released The Global Minimum Tax Implementation Toolkit, which provides  guidelines on best practices to tax administrations and tax policy officials on establishing efficient processes for implementing the global minimum tax while reducing administrative and compliance burdens.

The toolkit is organized into five key modules covering:

  • Assessment of in-scope multinational entity (MNE) groups and revenue
  • Legal implementation
  • Organizing and planning for the implementation of the global minimum tax
  • Framework on compliance procedure
  • Exchange of information

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline