ABT · 10-Q · 2026Q2 · Full report
OECD Global Minimum Tax
ABBOTT LABORATORIES · 2026-07-28 · Importance 37 · Surprise 42 · In source text
The OECD’s Pillar 2 proposal would impose a 15 percent minimum tax on in-scope multinational companies on a country-by-country basis, and numerous countries have enacted related legislation. On January 5, 2026, the OECD issued administrative guidance that, when enacted, would exempt U.S.-parented groups from the Pillar 2 minimum tax. Abbott continues to monitor Pillar 1 and Pillar 2 legislative developments and assess potential effects on its operations.
Key facts
- On January 5, 2026 the OECD released administrative guidance that, when enacted, exempts U.S.-parented groups from the Pillar 2 minimum tax; Abbott continues to monitor legislative developments and assess potential impacts.
Impact estimates
| metric | direction | stage | expected | basis |
|---|---|---|---|---|
| net_income | positive | contingent | — | On January 5, 2026 the OECD released administrative guidance that, when enacted, exempts U.S.-parented groups from the Pillar 2 minimum… |