Over 130 countries and jurisdictions, representing more than 90% of global GDP, joined a new agreement in July 2021 to reform the international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate. This global tax deal – the outcome of negotiations co-ordinated by the OECD for much of the last decade – updates key elements of the century-old international tax system which is no longer fit for purpose in a globalised and digitalised 21st century economy and puts a floor on tax competition by setting a global minimum corporate tax.

Guests: Pascal Saint-Amans

Host: Lawrence Speer

Producer: Robin Allison Davis

To learn more about the OECD's work on tax, go to: www.oecd.org/tax/beps

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©OECD Podcast 2021