OECD, Critics Spar Over Tax Deal’s Value for Developing Nations

The OECD pushed back Thursday against criticism by tax advocacy groups that the 15% global minimum tax rules are too hard to administer and could be detrimental to developing countries.

Countries are free to draw their own conclusions from the rules and change their tax regimes as they see fit, Achim Pross, deputy director of the OECD’s Centre for Tax Policy and Administration, said in an interview.

His remarks responded to criticism by advocacy groups and the United Nations that the OECD-led global tax deal doesn’t meet developing countries’ needs. The South Centre Tax Initiative, which seeks to advance tax ...