Klaus Vogel Lecture 2024: The Future of Global Minimum Tax Enforcement

In his Klaus Vogel Lecture for 2024, which was given prior to the US elections, Professor Itai Grinberg argues that the OECD’s tax function should return to its origins as a member-driven body and restart member-only meetings of the Committee on Fiscal Affairs, have some member-only meetings regarding Pillar Two and devote a smaller proportion of the OECD’s resources to the Inclusive Framework.