Manal Corwin shall be the next Director of the OECD Centre for Tax Policy and Administration from April 3, 2023.

Corwin will lead the work of the Centre across all areas, including the two-pillar solution to the tax challenges of digitalization, the base erosion and profit shifting project, the tax transparency agenda, and the Centre’s participation in the OECD’s new Inclusive Forum on Carbon Mitigation Approaches.
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In the past, Corwin held senior tax policy positions in two separate US Administrations. She has served as a delegate and then Vice Chair of the OECD Committee on Fiscal Affairs and a delegate to the Global Forum on Tax and Transparency.

The World Bank has published a paper focussing on implementation of a global minimum effective tax for multinational enterprises (GMT).

The paper provides an overview of the core GMT rules, examines implementation by countries thus far, evaluates the key policy considerations (including the impact on tax incentives), and provides a framework for evaluation of the implementation options.
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The paper also makes recommendations on practical steps in the implementation process, including administrative issues and consultation with key stakeholders.

The UK tax authority is consulting on the draft Transfer Pricing Records Regulations, 2023.

The draft statutory instrument requires Multinational Enterprises (MNEs) with turnover of EUR 750 million or more, operating in the UK, to keep and preserve a master file and local file in accordance with the OECD Transfer Pricing Guidelines.
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The regulations have effect for corporation tax purposes, in relation to accounting periods beginning on or after April 1, 2023. Comments must be received by January 31, 2023.