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Are Developing Countries Ready for the Global Minimum Tax?

Exploring the new IISD-ISLP guide that seeks to help developing countries understand and adapt to the global minimum corporate tax.

June 21, 2023 9:00 am - 10:30 am Eastern Daylight Time (GMT -4)

(Open to public)


The global minimum tax that has garnered support from more than 140 nations has great potential to combat tax competition and help governments collect their fair share of revenue from multinational corporations.

At least two dozen countries are preparing to implement the 15% minimum tax on worldwide corporate income in 2024. In response, many nations will need to adapt their domestic policies to protect their tax base. This is especially true of developing economies and in cases where incentives have lowered tax rates below the global minimum rate.

This webinar explored the new IISD-ISLP Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax, which provides policy-makers in developing countries with a simple framework to understand the global minimum tax, how it may affect them, and how to adapt their domestic tax policy in response.

A panel of experts discussed what implementation challenges developing countries are facing, what type of international technical assistance is available, and the future of tax incentives to promote investment.

Introductory Remarks

  • Eniye Ogbebor, Senior Legal Program Officer, ISLP
  • Alexandra Readhead, Lead, Tax and Extractives, IISD (Moderator)


  • Thomas Lassourd, Senior Policy Advisor, IISD
  • Kudzai Mataba, Policy Analyst, IISD
  • Zach Pouga Tinhaga, Tax Partner, Ernst & Young and ISLP Volunteer


  • Andrew Auerbach, Senior Tax Advisor, OECD
  • Anarella Calderoni, Advisor, International Cooperation and Taxation Directorate, Inter-American Center of Tax Administrations
  • Ronald Eberhard Tundang, Law Advisor, IISD
  • Claudia Vargas Pastor, Public Sector Specialist, World Bank
  • Jessica de Vries, Advisor, OECD


Webinar details