Global minimum tax: Release of a common understanding of implementing jurisdictions and further administrative guidance to support compliance

Organisation for Economic Co-operation and Development2026-05-20 收录

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To support the implementation of the Global Minimum Tax (GMT) and mitigate the impact of any potential delays in the availability of fully operational filing portals or exchange relationships, jurisdictions implementing the GMT from 2024 (“2024 Implementing Jurisdictions”) have agreed a common understanding to preserve the administrative and...