In this episode, Attorney Nana Ama Sarfo shares her expert insights on why there are still no easy answers for developing countries when it comes to choosing between Amount A of Pillar One and DSTs. She also explains the problems associated with DSTs and whether it is possible that countries could potentially design DSTs in a manner that circumvents the definition of DSTs in the MLC, thereby implementing both Amount A and DSTs?

Nana also shares how, like many other professionals, she fell into a career in tax law, the challenges she has overcome to get where she is today, and the sources of inspiration that have guided her remarkable career.

In this episode, Dr Germaine Rekwest discusses key issues such as what drives countries to choose tax treaty partners, the costs and benefits of tax treaty negotiations, the relationship between tax treaties and foreign direct investment, and which treaty provisions are most debated by negotiators. She also shares the motivating reasons behind her career choice and her sources of inspiration.

The impact of Pillar Two on developing countries has been a prominent topic in academic circles, policy forums, and media. In this episode, Dr. Leopoldo Parada shares his expert insights on some of the aspects of Pillar Two that are frequently highlighted as advantageous for developing countries.

Dr. Parada discusses whether the STTR and the QDMTT are beneficial for developing countries. He also offers his views on the future of tax incentives and recommends the best policy options for developing countries.

But that's not all - Dr. Parada also shares his inspiring career journey and provides invaluable career tips.