Global tax reform
Global minimum taxes are now in effect. Is your organization ready for what they mean in practice?
Our Global Tax Policy and Controversy Outlook
Global minimum taxes are now in effect: is your organization prepared?
The global minimum tax framework sets a floor on the effective tax rate of large multinational groups, with top-up taxes collected where the rate falls below it. Many countries have introduced the rules, and the first filings are due. Groups need data, processes and technology to calculate their position in every jurisdiction.
Global minimum taxes timeline
- Model rules agreed by participating jurisdictions.
- Income inclusion and domestic minimum taxes take effect in early-adopting countries.
- Undertaxed profits rules follow in many jurisdictions.
- First information returns and top-up tax payments fall due.
- Safe harbors and administrative guidance continue to evolve.
Read our perspective on Pillar Two compliance.
The team
Craig Hollis
Tax and Geostrategy Leader
Daniel Gentry
Global Minimum Tax Leader
Matthew Meade
International Tax Policy Leader
Aruna Krishnan
Tax Policy Leader, Americas
Ronald van den Berg
Tax Technology Leader