In 2023, ISLP and the International Institute for Sustainable Development (IISD) 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 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 countries are starting to use new ways to compete for investment in the transforming global tax system. 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.
IISD and ISLP are convening this webinar to take stock of these developments, review updates to the rules, and share experiences from developing countries on implementation and adaptation. Participants will also share perspectives on the impact of the proposed UN Convention on Tax on ongoing global tax reforms.
This webinar will be in English with interpretation available for participants in French, and Spanish. Click below to register.