THIS article aims to present an overview of the global tax reforms underway, exploring its challenges, key initiatives, and potential outcomes. It explores the importance of international cooperation under UN/G20/OECD, in addressing tax avoidance and ensuring that businesses contribute their fair share to the societies in which they operate.

20th January 2025. Immediately after assuming the office of the US presidency, Mr. Donald Trump, issues a flurry of executive orders and executive notes. One such note is captioned the "America First Trade Policy." Outlined therein are a slew of actions to be taken by the Secretary of the