OECD holds public consultation meeting on Implementation Framework for Pillar Two GloBE Rules

Executive summary

On 25 April 2022, the Organisation for Economic Co-operation and Development (OECD) held a public consultation meeting on the Implementation Framework for the Pillar Two Global Anti-Base Erosion (GloBE) Rules (the Implementation Framework). The four questions on which the OECD/G20 Inclusive Framework on BEPS (the Inclusive Framework) was seeking input were outlined in the invitation to provide comments, which was released on 14 March 2022 (for background, see EY Global Tax …