{"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":"<p>La Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos (OCDE) public\u00f3 nueva orientaci\u00f3n administrativa para apoyar la implementaci\u00f3n del <a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-sub-issues\/global-minimum-tax\/manual-de-implementacion-del-impuesto-minimo-segundo-pilar.pdf\" target=\"_blank\" rel=\"noopener\">Impuesto M\u00ednimo Global del 15%<span class=\"wpil-link-icon\" title=\"Link goes to external site.\" style=\"margin: 0 0 0 5px;\"><svg width=\"24\" height=\"24\" style=\"height:16px; width:16px; fill:#000000; stroke:#000000; display:inline-block;\" viewbox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:svg=\"http:\/\/www.w3.org\/2000\/svg\"><g id=\"wpil-svg-outbound-4-icon-path\">\r\n                            <g fill-rule=\"evenodd\" id=\"action\" stroke=\"none\" stroke-width=\"1\" transform=\"matrix(0.92307696,0,0,0.92307696,-1.8461539,-1.8461539)\">\r\n                                <g transform=\"translate(-270,-45)\">\r\n                                    <g transform=\"translate(272,47)\">\r\n                                        <path d=\"m 20,22 v 2.008845 C 20,25.108529 19.110326,26 18.008845,26 H 16 v -2 h 2 v -2 z m 0,-2 v -2 h -2 v 2 z m -6,6 h -3 v -2 h 3 z M 9,26 H 6 V 24 H 9 Z M 4,26 H 1.991155 C 0.89147046,26 0,25.110326 0,24.008845 V 22 h 2 v 2 H 4 Z M 0,20 v -3 h 2 v 3 z m 0,-5 v -3 h 2 v 3 z M 0,10 V 7.991155 C 0,6.8914705 0.88967395,6 1.991155,6 H 4 V 8 H 2 v 2 z M 6,6 H 8 V 8 H 6 Z\" \/>\r\n                                        <path d=\"M 24.008845,0 C 25.108529,0 26,0.88967395 26,1.991155 v 16.01769 C 26,19.108529 25.110326,20 24.008845,20 H 7.991155 C 6.8914705,20 6,19.110326 6,18.008845 V 1.991155 C 6,0.89147046 6.8896739,0 7.991155,0 Z M 8,2 H 24 V 18 H 8 Z\" \/>\r\n                                        <path d=\"m 21,12 c 0.552285,0 1,-0.447715 1,-1 V 5 C 22,4.4477152 21.552285,4 21,4 h -6 c -0.552285,0 -1,0.4477152 -1,1 0,0.5522847 0.447715,1 1,1 h 3.580002 l -6.287109,6.292893 c -0.390524,0.390524 -0.390524,1.02369 0,1.414214 0.390524,0.390524 1.02369,0.390524 1.414214,0 L 20,7.4190674 V 11 c 0,0.552285 0.447715,1 1,1 z\" \/>\r\n                                    <\/g>\r\n                                <\/g>\r\n                            <\/g>\r\n                        <\/g><\/svg><\/span><\/a> (Pilar Dos), iniciativa que busca garantizar que los grandes grupos multinacionales tributen un nivel m\u00ednimo de impuesto en las jurisdicciones donde operan.<\/p>\n<p>La actualizaci\u00f3n incorpora criterios comunes para las jurisdicciones que han adoptado estas reglas y busca simplificar los procesos de cumplimiento, promoviendo una aplicaci\u00f3n m\u00e1s uniforme entre los pa\u00edses participantes.<\/p>\n<p>Si bien Costa Rica a\u00fan no ha incorporado este r\u00e9gimen a su legislaci\u00f3n, las empresas costarricenses que formen parte de grupos multinacionales con presencia en jurisdicciones que ya aplican estas disposiciones podr\u00edan verse impactadas por las nuevas obligaciones de reporte y cumplimiento tributario internacional.<\/p>\n<p>La publicaci\u00f3n refleja el avance de los est\u00e1ndares internacionales en materia de tributaci\u00f3n corporativa y la importancia de que las empresas con operaciones globales den seguimiento a estos desarrollos regulatorios.<\/p>\n<p>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<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(25% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            \r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n      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Costa Rica todav\u00eda no ha incorporado este r\u00e9gimen a su legislaci\u00f3n, pero las empresas locales vinculadas a grupos con presencia en jurisdicciones que ya lo aplican podr\u00edan enfrentar nuevas obligaciones de reporte.<\/p>","protected":false},"author":2,"featured_media":730,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-2073","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2073","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=2073"}],"version-history":[{"count":2,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2073\/revisions"}],"predecessor-version":[{"id":2075,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2073\/revisions\/2075"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/730"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=2073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=2073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=2073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}