OECD Press Release: International community agrees way forward on global minimum tax package (Jan. 5, 2026)

The 147 countries and jurisdictions working together within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have agreed on key elements of a package that charts a course forward for the co-ordinated operation of global minimum tax arrangements in the context of a digitalised and globalised economy.

Following months of intense negotiations, the comprehensive package for a “side by side” arrangement announced today represents a significant political and technical agreement which will set the foundation for stability and certainty in the international tax system. It will preserve the gains achieved so far in the global minimum tax framework and protect the ability for all jurisdictions, particularly developing countries, to have first taxing rights over income generated in their jurisdictions. …

OECD Webinar: Global minimum tax: Understanding the Side-by-Side package (Jan. 13, 2026) (Registration at link)

The OECD will host a webinar on the on the Pillar Two-Side-by Side package agreed in January 2026, that charts a way forward for the co-ordinated operation of the global minimum tax. Developed by 147 countries and jurisdictions within the Inclusive Framework on BEPS, the global minimum tax plays a central role in strengthening international tax co-operation and enhancing stability and certainty in the international tax system….