Inclusive Framework Agreement on the Global Minimum Tax: Recommendations to address stabilized fiscal conditions
Organisation for Economic Co-operation and Development/G20 Inclusive Framework members that agree to adopt the global minimum corporate tax will be required to implement and administer the rules in a way that is consistent with model legislation and a commentary approved by the Inclusive Framework.
This note provides recommendations on how the OECD could design the model legislation and commentary to effectively address the issue of stabilized tax incentives. It builds on IISD’s recent guidance to developing country governments on how to amend their tax incentives regimes to benefit from the minimum tax, as well as contributions from the Intergovernmental Forum on Mining, Minerals, Metals, and Sustainable Development on specific implementation issues of the global minimum tax in the mining sector.
Participating experts
Nathalie Bernasconi-Osterwalder
Interim Co-President and Co-CEO | Vice-President, Global Strategies and Managing Director, Europe
Sarah Brewin
Associate, Advisor Agriculture and Investment
Suzy H. Nikièma
Director, Investment
Thomas Lassourd
Senior Policy Advisor II
Alexandra Readhead
Lead, Tax and Extractives
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