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Tax Notes chief correspondent Stephanie Soong Johnston recaps the final agreement on the OECD’s two-pillar corporate tax reform plan approved in October by 136 countries of the inclusive framework.
 
Listen to more podcast episodes on the OECD's tax reform plan:

• The Beginning of the End? An Update on the OECD Tax Reform Plan
• New Year, New Tax Rules? An OECD Tax Reform Project Update
• Delays Ahead: An Update on the OECD’s Global Corporate Tax Reform
• A New Tax World Order: Coming Soon?

For additional coverage, read these articles in Tax Notes:

• G-20 Finance Chiefs Approve OECD Global Tax Reform Deal
• EU Should Consider Nondiscriminatory Implementation of Pillar 2
• Treasury Closing In on Digital Tax Repeal Deals With Countries
• EU Will Propose a Pillar 2 Directive by Year-End
• Hill Staffers Split on Pillar 1 Treaty Requirement
• Countries Finalize Sweeping OECD Global Tax Reform Agreement
• Argentina Says Global Tax Deal Is Bad for Developing Nations

Follow us on Twitter:

• Stephanie Soong Johnston: @SoongJohnston
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

In our “In the Pages” segment, Lucas de Lima Carvalho, an international tax law professor at the Brazilian Institute of Tax Law, chats about his recent Tax Notes piece, "The Andean Question: Two Pillars, Two Sides?"

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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.

This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.

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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