In Talk with Ahtesham R. Khan - Head of Tax for SDGs at the United Nations Development Programme (UNDP)

Ahtesham illustrates in this episode how taxation is linked to different Sustainable Development Goals (SDGs) and the related targets and indicators, how the UNDP supports governments to achieve the SDGs and why the SDG taxation framework was established. Christian Kaeser and Arne Schnitger discuss with Ahtesham the perspective of developing countries relating to the global minimum tax (Pillar Two of the OECD) and Ahtesham points out, that many developing countries are looking for the sub-rules within Pillar Two, like the expected subject-to-tax rule. Finally they talk about the importance of the recently adopted UN resolution in international tax cooperation and the next steps forward and about transparency with regard to SDG and ESG.