Executive summary

On 25 April 2022, the Organisation for Economic Co-operation and Development (OECD) held a public consultation meeting on the Implementation Framework for the Pillar Two Global Anti-Base Erosion (GloBE) Rules (the Implementation Framework). The four questions on which the OECD/G20 Inclusive Framework on BEPS (the Inclusive Framework) was seeking input were outlined in the invitati…