{"id":2076,"date":"2026-07-10T08:07:42","date_gmt":"2026-07-10T08:07:42","guid":{"rendered":"https:\/\/ics.cr\/?p=2076"},"modified":"2026-07-26T09:20:18","modified_gmt":"2026-07-26T09:20:18","slug":"oecd-pushes-for-greater-simplification-in-the-application-of-the-global-minimum-tax","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/ocde-impulsa-mayor-simplificacion-en-la-aplicacion-del-impuesto-minimo-global\/","title":{"rendered":"OECD pushes for greater simplification in the application of the Global Minimum Tax"},"content":{"rendered":"<p>The Organization for Economic Cooperation and Development (OECD) published new administrative guidance to facilitate the implementation of the 15% Global Minimum Tax (Pillar Two), with the aim of promoting uniform application of these rules and reducing compliance burdens for multinational groups.<\/p>\n<p>The update incorporates common criteria that aim to simplify reporting processes and provide greater legal certainty to jurisdictions already applying this regime, strengthening coordination among participating tax administrations.<\/p>\n<p>Although Costa Rica has not yet adopted these provisions into its domestic legislation, companies that are part of multinational groups with operations in countries that do apply them could be impacted by new compliance and reporting obligations.<\/p>\n<p>This development confirms that international taxation continues to evolve towards higher standards of transparency and coordination between jurisdictions, making it advisable for companies with an international presence to monitor these changes.<\/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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<\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>La OCDE public\u00f3 nueva orientaci\u00f3n administrativa orientada a simplificar la aplicaci\u00f3n del Impuesto M\u00ednimo Global del 15% (Pilar Dos) y reducir las cargas de cumplimiento para los grupos multinacionales. Costa Rica todav\u00eda no ha incorporado estas disposiciones a su legislaci\u00f3n interna, pero las empresas vinculadas a grupos con operaciones en pa\u00edses que ya las aplican podr\u00edan enfrentar nuevas obligaciones de reporte.<\/p>","protected":false},"author":2,"featured_media":760,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-2076","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\/2076","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=2076"}],"version-history":[{"count":1,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2076\/revisions"}],"predecessor-version":[{"id":2077,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2076\/revisions\/2077"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/760"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=2076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=2076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=2076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}