How Can Developing Countries Adapt to the Global Minimum Tax?
As the OECD prepares to release expanded guidance on the proposed global minimum tax, IISD and the International Senior Lawyers Project (ISLP) released A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax as a draft for consultation.
IISD and ISLP designed the guide to help policy-makers in developing countries navigate the shifting landscape of international taxation as the world moves toward adopting a global minimum tax.
During a virtual event on December 15 the authors presented the guide, discussed key issues with a panel of experts, and responded to feedback and comments from participants.
Download the presentation slides.
- Eniye Ogbebor, Senior Legal Program Officer, ISLP
- Allison Christians, Professor, H. Heward Stikeman Chair in Tax Law at McGill University and ISLP Tax Volunteer
- Thomas Lassourd, Senior Policy Advisor, IISD
- Kudzai Mataba, Mining Taxation Research Fellow, IISD
- Stephen Shay, Senior Tax Fellow, Boston College Law School and Tax Advisory Board Member, ISLP
- Alexandra Readhead, Lead, Tax and Extractives, IISD (Chair)
- Suranjali Tandon, Assistant Professor, National Institute of Public Finance and Policy
- Zach Pouga Tinhaga, Tax Partner, Ernst & Young, and Tax Advisory Board Member, ISLP
- Ruth Wamuyu Maina, Research and Teaching Associate, Institute for Austrian and International Tax Law
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