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.

FOR Mr. Donald Trump, whatever he does or proposes to do, has to be 'beautiful' and more importantly for him, something that has never been done before in the history of the United States. Following that train of thought, we already have his 'reciprocal tariff' announced on April 2,2025 that has already disrupted