The Future of Tax Incentives

Renowned international tax and policy expert, Ms. Anita Kapur headlines this first instalment of the UN Tax Talk series. Ms. Kapur addresses “The Future of Tax Incentives”, including the impact of implementing a global minimum tax. 

A global minimum tax rate would lead to a situation where the parent country of companies could tax what is deemed to be below the global taxing threshold. This would impact the ways in which developing countries are able to attract foreign direct investment needed for achieving the Sustainable Development Goals. Ms. Kapur discusses this complex matter in a compelling, engaging, and informative way: she offers both practical and thought-provoking suggestions. 

Ms. Kapur is a distinguished international tax expert and former Chairperson of the Central Board of Direct Taxes (CBDT), the apex authority of the Indian Income Tax Department. She also served as the Vice-Chairperson of the UN Tax Committee from 2009 to 2013. 

Feedback or questions? Contact the International Tax and Development Cooperation Branch, Financing for Sustainable Development Office, UN DESA (email: