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The OECD’s inclusive framework and global tax reform

Part of the Tax News & Views podcast series

On October 8, more than 130 countries and jurisdictions signed up for the OECD’s inclusive framework to reform international tax rules. Now what? In this latest episode, Carrie Falkenhayn sits down with Deloitte Tax leaders Alison Lobb and Bob Stack to discuss the two-pillar plan and its potential impact on international tax policy and multinational organizations.

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Tax podcast: The OECD’s inclusive framework and global tax reform

The OECD’s recent announcement of its inclusive framework on Base Erosion and Profit Shifting (BEPS) solidified a major global tax reform that was set into motion back in July of this year. In this latest episode, host Carrie Falkenhayn is joined by Deloitte Tax leaders Alison Lobb and Bob Stack, who take a closer look at the two-pillar approach the OECD is proposing to ensure multinational companies pay their fair share of taxes no matter where they operate. This includes coming to an agreement on the global minimum tax rate and the treatment of digital services taxes, to name a couple.

One of the first things that was agreed was that for the very largest multinationals globally, approximately the largest 100 companies, 25% of residual profit will be allocated to market countries.

—Alison Lobb

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