Tax Notes chief correspondent Stephanie Soong Johnston recaps the agreement on the OECD’s two-pillar corporate tax reform plan and discusses recent roadblocks to full implementation.

Listen to more podcast episodes on the OECD's tax reform plan:

• The End Is Nigh: An Update on the OECD Tax Reform Plan
• The Beginning of the End? An Update on the OECD Tax Reform Plan
• New Year, New Tax Rules? An OECD Tax Reform Project Update

For additional coverage, read these articles in Tax Notes:

• U.K. Moves to Implement OECD-Brokered Global Minimum Tax Rules
• G-20 Ministers Push Ahead on Global Tax Reform Amid U.S. Hurdles
• White House Downplays Global Tax Deal Concerns
• India Calls for Syncing Pillar 2 Treaty Rule and Amount B Rules
• OECD Fills in More Blanks on Amount A Draft Model Tax Rules
• Treasury to Nix Tax Treaty With Hungary for EU Minimum Tax Veto
• Support Rises for Circumventing Hungary on Pillar 2
• Hungarian Lawmakers Nix EU Pillar 2 Minimum Tax Directive

In our “In the Pages” segment, Heydon Wardell-Burrus, a researcher at the Oxford Centre for Business Taxation, chats about his Tax Notes piece, “Can Pillar 2 Be Leveraged to Save Pillar 1?”

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• Stephanie Soong Johnston: @SoongJohnston
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.

This episode is sponsored by SafeSend. For more information, visit safesend.com.

For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.

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CreditsHost: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart