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Business at OECD Applauds Pillar 2 Side-by-Side Package

Written by Max Jablonowski | Jan 6, 2026 7:30:00 PM

The OECD side-by-side package would provide much-needed certainty to multinational enterprises,
but countries must keep focusing on making the pillar 2 global minimum tax rules simple and
administrable, a major business organization said.

Business at OECD (BIAC), which is the OECD’s institutional business advisory group, praised the
package in a January 6 statement, saying it provides clarity and stability for MNEs.

Read the article from Tax Notes here: https://www.taxnotes.com/tax-notes-today-international/oecd-pillar-2-global-minimum-tax/business-oecd-applauds-pillar-2-side-side-package/2026/01/07/7tvg3