Business at OECD, a group known as BIAC, raised concerns last week about a “lack of readiness in several regions” regarding return filing systems under the global minimum tax framework. The group warned that companies could face penalties “despite acting in good faith.”
Read Bloomberg's article here: https://news.bloombergtax.com/daily-tax-report-international/france-successfully-tests-first-global-minimum-tax-return-filing