In October 2021, 136 countries agreed to establish new tax rules requiring large multinational companies to pay at least 15% in corporate tax. Nearly four years later, this ambitious agreement is finally being implemented around the world, but its success faces big challenges.

In the second part of The 15% solution, we examine progress towards implementing the Organisation for Economic Cooperation and Development's global tax framework. Featuring Martin Hearson, a research fellow at the Institute of Development Studies in the UK.

This episode of The Conversation Weekly was written and produced by Mend Mariwany. Gemma Ware is the executive producer. Mixing and sound design by Eloise Stevens and theme music by Neeta Sarl. Sound design and mixing by Eloise Stevens and theme music by Neeta Sarl. Read the f ull credits for this episode and sign up here for a free daily newsletter from The Conversation.

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