In 2021, 136 of the 140 countries involved with the OECD’s inclusive framework agreed to a 15 percent minimum corporate tax rate and other provisions to end decades of tax competition between governments to attract foreign investment. According to the OECD, the minimum tax will generate $150 billion more in global tax revenue each year and will discourage multinationals from shifting profits to avoid taxes. In theory that means new revenue for developing countries, but will it actually happen? What are the next steps in the negotiation process? How will implementation work? And how will this agreement ultimately affect the developing world?

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Cara Griffith
President and CEO, Tax Analysts

As the moderator for our Taxing Issues webinars, Cara objectively analyzes issues and asks probing questions that challenge panelists to explain and defend their positions.

When she’s not moderating Taxing Issues webinars, Cara provides strategic oversight for Tax Analysts. She has led efforts to improve the Tax Notes suite of products and to aggressively pursue transparency in the administration of tax systems. Previously, Cara managed the editorial department, including the flagship daily news publications and weekly magazines. She has written for a broad range of tax policy publications, including Tax Notes State, The Tax Adviser, The Hedge Fund Law Report, and The Hill. She regularly speaks at tax conferences and other events, discussing a variety of technical tax issues as well as the need for transparency in tax administration.

Cara has a BA in political science and a BA in international studies from the University of Evansville and a JD from the George Washington University Law School.

Marlene Nembhard Parker

Marlene Nembhard Parker is Chief, Tax Counsel Legislation, Treaties and International Tax Matters, Tax Administration Jamaica. 

She is a past member of the BEPS Steering Group, and currently serves as co- chair of the OECD’s Advisory Group for Co-operation with Partner Economies. She is also a past and current member of the United Nations Committee of Experts on International Cooperation in Tax Matters, previously serving during the 2017-2021 membership.

Ms. Nembhard-Parker has a BSc in Public Administration, University of the West Indies, Mona, Jamaica; a Bachelor of Laws, University of the West Indies Cave Hill, Barbados; a Certificate in Legal Education, Norman Manley Law School, Jamaica and a Master’s Degree in International Taxation, Australian School of Business, University of New South Wales.

Carlos Protto

Carlos Protto is Director of International Tax Relations and Director of Direct Taxation in the Ministry of Economy of Argentina. He is in charge of the Argentine tax treaty negotiating team and exercises the Competent Authority functions. He is also in charge of the official interpretation of the domestic laws on international taxation and the analysis of its possible modifications. He represents his country in many international forums about international taxation. He holds a degree in accounting from the Universidad de Buenos Aires, Argentina and a Master’s in Taxation from Ecole de Commerce Solvay, Université Libre de Bruxelles, Belgium.

Abdul Muheet Chowdhary

Mr. Abdul Muheet Chowdhary is a Senior Programme Officer and heads the South Centre Tax Initiative (SCTI), part of the Sustainable Development and Climate Change (SDCC) Programme of the South Centre. The SCTI promotes cooperation among developing countries in international tax matters. He is also on the Steering Group of the Independent Commission for Reform of International Corporate Taxation (ICRICT) and a member of the BEPS Monitoring Group.

Previously, he served in India’s Ministry of External Affairs where he was in the Policy Planning and Research Division specialising in economic strategy. He was formerly a consultant to the United Nations and also worked in the Parliament of India as a legislative aide specialising in tax and financial law. He has a Master’s in Political Science from Jawaharlal Nehru University (JNU), New Delhi, a Diploma in International Trade Law from the Indian Academy of International Law & Diplomacy and a certification in International Taxation.

Nana Ama Sarfo

Nana Ama Sarfo is a contributing editor for Tax Notes International, where she writes about breaking international tax news, including European tax developments, the digital economy, base erosion and profit shifting, tax transparency, and taxation in the developing world. Prior to joining Tax Notes, she was a managing editor for Thomson Reuters in New York and a senior tax reporter for Law360, where she authored over 1,800 articles and was a founding writer of the tax newswire. Ama holds a JD from Columbia University Law School and a BA from the University of Pittsburgh.