{"id":2073,"date":"2026-07-08T19:36:00","date_gmt":"2026-07-08T19:36:00","guid":{"rendered":"https:\/\/ics.cr\/?p=2073"},"modified":"2026-07-25T19:43:59","modified_gmt":"2026-07-25T19:43:59","slug":"oecd-issues-new-guidance-on-global-minimum-tax-for-multinational-groups","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/ocde-emite-nueva-guia-sobre-el-impuesto-minimo-global-para-grupos-multinacionales\/","title":{"rendered":"OECD issues new guidance on Global Minimum Tax for multinational groups"},"content":{"rendered":"

The Organisation for Economic Co-operation and Development (OECD) published new administrative guidance to support the implementation of Global Minimum Tax of 15%\r\n \r\n \r\n \r\n \r\n \r\n \r\n <\/g>\r\n <\/g>\r\n <\/g>\r\n <\/g><\/svg><\/span><\/a> Pilar Dos, an initiative aimed at ensuring that large multinational groups pay a minimum level of tax in the jurisdictions where they operate.<\/p>\n

The update incorporates common criteria for jurisdictions that have adopted these rules and seeks to simplify compliance processes, promoting more uniform application among participating countries.<\/p>\n

Although Costa Rica has not yet incorporated this regime into its legislation, Costa Rican companies that are part of multinational groups with a presence in jurisdictions that already apply these provisions could be impacted by the new international tax reporting and compliance obligations.<\/p>\n

The publication reflects the progress of international standards in corporate taxation and the importance for companies with global operations to monitor these regulatory developments.<\/p>\n

This has been a news service prepared by ICS. For more information about the report, write to info@ics.cr or call 2519-9992. ICS, tax specialists.<\/p>\n