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Mark Strimber of RSM US LLP provides an overview of the global minimum tax rule featured in the OECD/G-20’s two-pillar project and discusses the effect it could have on various tax regimes.

Listen to the episode with Tax Notes chief correspondent Stephanie Soong Johnston here: The Beginning of the End? An Update on the OECD Tax Reform Plan

For additional coverage, read these articles in Tax Notes:

• U.S. Must Be Bold in Global Minimum Tax Effort, Treasury Says
• Yellen Touts OECD Tax Deal Amid U.S. Global TCJA Reform Push
• Togo Joins OECD Inclusive Framework and Global Tax Reform Deal
• OECD Tax Reform Plan Makes Sense for Ireland and EU, Macron Says
• German-Speaking Finance Ministers Commit to OECD Progress
• Hungary Does Not Believe in Global Minimum Tax Rate
• Barbados Joins OECD Corporate Tax Reform Plan

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This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.

This episode is sponsored by SafeSend. For more information, visit safesend.com.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad