Australia’s 15% Global Minimum Tax: How Businesses Should Prepare

Introduction: The global tax landscape is undergoing unprecedented change. The OECD’s global minimum tax (Pillar Two) is set to be implemented in Australia, requiring large multinational enterprises to maintain an effective tax rate of at least 15%. This change will not only affect corporate tax liabilities but may also influence global business structures, profit allocation, and tax strategies. Understanding the potential impacts, risks, and practical responses is crucial for businesses to remain compliant while optimizing their global tax planning.








