In recent years, the OECD has issued several rounds of guidance – including the most recent release on 5 January 2026 - that have significant impacts on multinational groups across the CEE region. The topic is particularly timely as the filing deadline for the 2024 GIR (for Groups with a 31 December year-end) is rapidly approaching on 30 June 2026.
Topics:
- Practical insights from both advisors’ and auditors’ perspective
- Overview of the OECD/IF January 2026 document and its expected impact on the global minimum tax system, including:
- Updates to the transitional CbCR Safe Harbour rules
- Introduction of new permanent Safe Harbour rules
- The Side-by-Side System and UPE Safe Harbour and their anticipated implications in the CEE region
- Substance-based Tax Incentive Safe Harbour and its potential effects on tax incentives and super-deductions under the global minimum tax - Additional guidance anticipated in 2026
- Q&A session addressing questions submitted by participants