President Biden plans to pay for his $2 trillion infrastructure package by raising corporate tax rates and imposing a global minimum tax of 21%. In this episode, Peter Barnes breaks down how a global minimum tax would work in practice and the challenges involved in negotiating an international tax agreement. Peter is a senior lecturing fellow at Duke Law and the Duke Center for International Development as well as of counsel at Washington DC Law Firm Caplin and Drysdale. Peter spent over twenty years as senior international tax counsel at General Electric and prior to GE, Peter worked in the Office of Tax Policy at the U.S. Treasury Department.