OECD: Working paper on MNE responses to global minimum tax; 2026 economic impact assessment
The OECD has released two key publications on the effects of global minimum tax.
July 15, 2026
The Organisation for Economic Cooperation and Development (OECD) released a working paper, MNE Responses to the Global Minimum Tax, that provides an early empirical, ex post assessment of how multinational enterprises (MNEs) have responded to the introduction of the global minimum tax (GMT).
According to the OECD release, the paper:
- Evaluates whether the GMT has affected MNE effective tax rates, investment, and employment, and whether firms adjusted their behaviour in anticipation of the reform
- Includes heterogeneity analysis to assess which company types and sectors drive the results
- Uses the analysis on the impact of effective tax rates to estimate the potential revenues raised by the GMT in its first year of introduction
The OECD also released the 2026 Economic Impact Assessment of the Global Minimum Tax, providing new estimates of the expected effects of the GMT and presenting preliminary evidence from its first year of implementation.