Webinar: Update of the economic impact assessment of the Global Minimum Tax (January 2024)

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 webinar was conducted in English without interpretation. Automated captions are generated within 48-72 hours following upload to YouTube, which will allow the replay to be viewed with subtitles in various languages, including French. Access the presentation and material discussed during this webinar: