How Can Developing Countries Adapt to the Global Minimum Tax?

Is it time for developing nations to consider a domestic minimum tax or review their tax incentives? Could doing so present legal risks? How can countries estimate how much tax revenue is at stake?

December 15, 2022 9:00 am - 10:30 am Eastern Standard Time (GMT -5)

(Open to public)

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 

Panel Discussion

  • 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
IISD and ISLP logos

Webinar details