The Organization for Economic Cooperation and Development, known as the OECD, announced important advances in the international coordination for the implementation of the so-called "Global Compact". global minimum tax, under Pillar Two of the BEPS project.
On January 5, 2026, more than 145 countries approved the essential elements of the “side-by-side” technical package, which aims to strengthen stability and consistency in the application of a 15% minimum tax on large multinational groups.
The main adjustments include simplification measures, safe harbor mechanisms, specific exclusions and guidelines to harmonize the treatment of tax incentives, seeking to ensure a level playing field between countries.
One of the key points is to allow coexistence between the U.S. minimum tax system and the OECD standard, without modifying the agreed minimum rate, thus reducing frictions and increasing tax certainty at the global level.
Preliminarily, no immediate effects have been identified for Costa Rica; however, the issue will continue to be monitored for possible future impacts.
This is a news service prepared by ICS. For more information about the story, write to info@ics.cr or call 2519-9992 ICS, tax specialists.