The OECD hosted a webinar on the on the Pillar Two Side-by Side package agreed in January 2026, that charts a way forward for the co-ordinated operation of the global minimum tax. Developed by 147 countries and jurisdictions within the Inclusive Framework on BEPS, the global minimum tax plays a central role in strengthening international tax co-operation and enhancing stability and certainty in the international tax system.
During the webinar, Manal Corwin, Director of the OECD Centre for Tax Policy and Administration, and Achim Pross, Deputy Director, alongside OECD experts, presented the key components of the agreed “side-by-side” package, including safe harbours for MNEs subject to a minimum level of taxation or benefitting from substance-based tax incentives.
The webinar provided government officials, business stakeholders and tax practitioners with insights into the agreed package and forthcoming OECD guidance and tools to support effective and efficient implementation by all countries and jurisdictions.