OECD releases global minimum tax toolkit, frequently asked questions

The documents are the first updates from the OECD since the publication of the Side-by-Side Package in January 2026.

The Organisation for Economic Cooperation and Development (OECD), on April 30, 2026, released the global minimum tax (GMT) implementation toolkit and the GMT frequently asked questions. These are the first updates since the publication of the side-by-side package in January 2026. The toolkit is primarily aimed at tax administrations implementing the GMT but may help businesses in two ways: while the toolkit is only meant to support best practices, it does illustrate the variation and div...

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Authors: Danielle Rolfes, Michael Plowgian

Published Date: 11 May 2026