In Talk with Ahtesham R. Khan - Head of Tax for SDGs at the United Nations Development Programme (UNDP)

Ahtesham illustrates in this episode how taxation is linked to
different Sustainable Development Goals (SDGs) and the related
targets and indicators, how the UNDP supports governments to
achieve the SDGs and why the SDG taxation framework was
established. Christian Kaeser and Arne Schnitger discuss with
Ahtesham the perspective of developing countries relating to the
global minimum tax (Pillar Two of the OECD) and Ahtesham points
out, that many developing countries are looking for the sub-rules
within Pillar Two, like the expected subject-to-tax rule. Finally
they talk about the importance of the recently adopted UN
resolution in international tax cooperation and the next steps
forward and about transparency with regard to SDG and ESG.