CCH® AnswerConnect Insights
October 2021

International Agreement Reached on Minimum Level of Tax for Multinationals

After years of negotiations on changes to international tax rules for multinational enterprises, 136 countries (members of the OECD/G20 Inclusive Framework on BEPS) reached agreement on a global corporate minimum tax rate. Developments related to the OECD agreement are discussed below.

Understand the Implications of the Global Minimum Tax Agreement

Find insights and guidance below on international tax reform, including the OECD framework approved by 136 countries in October.