OECD Tax Deal Keeps Global Minimum Intact But Shields U.S. Companies

A revised global agreement preserves a 15% minimum corporate tax while exempting U.S. multinationals from key enforcement ...

OECD deal should ease global tax compliance, but not immediately

U.S. companies will still likely have to complete all Pillar 2 calculations for this year despite the exemptions, KPMG ...
JD Supra

What the OECD’s Pillar Two Side-by-Side Safe Harbor Means for US Multinationals

The Organisation for Economic Co-operation and Development (OECD) issued a side-by-side package (the package) on January 5, 2026, resolving many ...
Opinion
Daily FTOpinion

Pillar Two of the OECD: Silent death of tax holidays

The global minimum corporate tax rate is part of the OECD Inclusive Framework initiative known as Pillar Two. It requires every tax jurisdiction to make sure that multinational corporations pay a ...

Global minimum tax holds despite Trump’s exemption

Rumours of the death of Pillar 2, the OECD’s global minimum tax, appear to have been exaggerated, but the international, ...

Mint Explainer | What’s happening to the global minimum tax deal?

A recent US carveout from the OECD’s global minimum tax deal has raised concerns about whether the international consensus to ...