Following the release of the Global Anti-Base Erosion (GloBE) Rules as part of a landmark agreement on a two-pillar solution and the related Commentary, the OECD/G20 Inclusive Framework on BEPS will develop an Implementation Framework to support tax authorities in the implementation and administration of the GloBE Rules. As the first step in this process, the Inclusive Framework invited input from stakeholders on the matters that need to be addressed as part of the Implementation Framework. This public consultation meeting will discuss the input provided and consider the mechanisms to put in place in order to ensure that tax administrations and MNEs can implement and apply the GloBE Rules in a consistent and co-ordinated manner.
00:00:00-00:12:10 Welcome
00:12:10-00:19:07 Overview of comments received
00:19:07-00:50:07 Panel One: Perspectives on implementation priorities
00:50:07-01:31:00 Panel Two: Information reporting and exchange
01:31:00-02:21:00 Panel Three: Simplifications and safe harbours
02:21:00-03:19:47 Panel Four: Co-ordination and Tax Certainty
03:19:47-03:52:42 Q&A session
03:52:42-03:57:13 Closing remarks
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