Agreement reached on the way forward on global minimum tax package
9 January 2026
On 5 January 2026 it was announced that the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have agreed on key elements of a package – the “side-by-side package” – that establishes the way forward on the global minimum tax arrangements. See the OECD press release here.