Global Anti-Base Erosion Proposal (“GloBE”) - Pillar Two

The public consultation on Pillar Two continues the work of the OECD/Inclusive Framework on the tax challenges of the digitalisation of the economy as outlined in the Programme of Work adopted in May 2019. The “GloBE” proposal intends to ensure that profits of multinational enterprises are taxed at a minimum rate. The BDI views the proposals critically but appreciates the possibility to provide constructive comments on critical design aspects.