The implementation of the 15% global minimum tax championed by the OECD will start in January 1, 2024. About 55 countries have taken steps to have all the relevant legislation in place to implement the reform. But the US and China are still holding out, and developing countries have taken their malcontent to the United Nations. 

Read the full article here: The global minimum tax gamble

Filming and editing done by Louis Bird-Mendes