The OECD’s common understanding on filing relief for initial global minimum tax information returns is welcome, but its inconsistent implementation and operational delays could still expose multinational enterprises to penalties, Business at OECD (BIAC) said.
Read the article from Tax Notes here: https://www.taxnotes.com/tax-notes-today-international/oecd-pillar-2-global-minimum-tax/biac-still-concerned-about-globe-information-return-filing-gaps/2026/05/21/7w4lc?highlight=biac