Minimum 15 % corporate tax reform OECD

The OECD has reached a landmark agreement in regards to the future of international taxation.

The result is a minimum corporate tax level of 15 % (pillar 2) to support the system in general – not by eliminating the tax competition, but by putting some limitations on it.

The agreement under pillar 2 is expected to generate USD 150 billion annually. Along with pillar 1 this should be distributed in a more fair way.

It is expected that countries will sign into a multilateral agreement during 2022 with effective implementation in 2023.

At this point 136 (of 140) juristictions have agreed to the minimum tax rate.

We have yet to see to the trickle down effects on global presence taxation on e.g. employees, but we are monitoring the development closely.


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