The Future of the Global Minimum Tax: Where are we in 2024?

In 2023, the International Institute for Sustainable Development, in collaboration with the International Senior Lawyers Project (ISLP), 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.

IISD and ISLP 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.

Download the presentation slides.

Moderator

• Alexandra Readhead, Director, Tax and Sovereign Debt, IISD 

Speakers (more to be confirmed)

• Vikram Chand, Professor, Tax Law and Policy, University of Lausanne
• Mathias Chinanayi, Head of Technical Services, Zimbabwe Revenue Authority
• Sam Loi, Commissioner of Taxation, Internal Revenue Commission, Papua New Guinea
• Kudzai Mataba, Policy Analyst, Tax and Investment, IISD
• Zach Pouga, Partner, Ernst & Young / ISLP Volunteer
• Stephen Shay, Senior Tax Fellow, Boston College Law School/ISLP Volunteer
• Andrea del Pilar Prieto, Advisor on International Taxation, National Tax and Customs Administration (DIAN), Colombia