In this edition of Business Law Focus, host Evan Pickworth interviews Michael Hewson, founder and director of Graphene Economics on the potential impact of the moves towards a global minimum tax. Since July 2021, 137 countries (accounting for more than 90% of the global economy) have signed a deal aimed at ensuring companies pay a global minimum tax rate of 15% and the Organization for Economic Co-operation and Development (OECD), estimates this will generate $150 billion in additional global tax revenues annually. However, the jury is out on exactly how much of this will find its way into the coffers of an emerging market like South Africa. Could this be why only 23 African countries have signed the deal to date?