Your interactive tool to quantify and visualise the potential impact of the introduction of a global minimum tax
The introduction of a global minimum tax will have far-reaching effects across many industries. Its goal is to ensure a global minimum level of taxation (15%) for multinational (and large domestic) groups, by implementing the OECD Model Rules as shared on 20 December 2021. It is the intention to have these rules operational and applicable from 1 January 2023. From a European perspective, the European Commission proposed a directive that closely follows the OECD Model Rules and intends to introduce these in national domestic tax laws in due time.
Starting from this proposed Directive, to get clear insights into how this new set of rules may impact your business, PwC has developed the Market Taxation Analyser. In a user-friendly way, it helps you take control of your scenario planning, enables broader stakeholder debate and gives you the insights to assess the appropriate responses to the challenges ahead.