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Professor Afton Titus of the University of Cape Town explains her view on how the tax initiatives of the OECD and United Nations affect developing nations.

For other episodes from Cape Town, listen to "From Cape Town: A Sit-Down With South Africa's Top Tax Official."

For more coverage, read the following in Tax Notes:

• Trump Win Casts Shadow Over OECD Global Tax Reforms
• OECD Framework Discussing Permanent Pillar 2 Safe Harbors
• Frustration Persists in OECD Framework Over Pillar 1
• U.N. Official Floats Cooperation With OECD on Tax Dispute Issues
• New U.N. Model Tax Treaty Article Is a Win for Developing Countries
• Bilateral Treaty Sourcing Rules Harm Developing Countries, Paper Says

For information about our live Taxing Issues event, visit: https://events.taxanalysts.org/tawebinar112024 

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• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart