Episode 8- Be It Resolved: The Global Minimum Tax is a Game Changer for Board Oversight

This episode explores how the Organisation for Economic Co-operation and Development (OECD) global minimum tax is reshaping corporate governance and board oversight. Hosted by Rahul Bhardwaj, President and CEO of the Institute of Corporate Directors, speaks with Manal Corwin, Director of the Centre for Tax Policy and Administration at the OECD. The discussion examines the 15 percent global minimum tax framework and its implications for multinational companies. Manal Corwin explains how the new rules affect compliance, strategy, and cross-border investment decisions. The conversation also highlights why tax is increasingly viewed as a strategic corporate governance issue, with implications for risk oversight, ESG considerations, and long-term corporate strategy.