In 2023, the International Senior Lawyers Project and the International Institute for Sustainable Development published A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax. The guide provides a simplified explanation of the global minimum tax rules, officially known as the Global Anti-Base Erosion Model Rules (Pillar Two), and how they may affect investment incentives.
Since the guide was published, there have been important updates to the rules and some countries have begun to implement the rules, while others are preparing to do so. At the same time, the United Nations is developing a new Framework Convention on International Tax Cooperation that may eventually create additional pathways for global tax reform.
ISLPand IISD convened this webinar to take stock of these recent developments, review updates to the rules, and share experiences from developing countries on implementation and adaptation. Panelists also shared perspectives on the impact of the proposed UN Convention on Tax on ongoing global tax reforms. Click on the link below to watch the webinar: