 My story of change. My story of change. My story of change. The global minimum corporate income tax has been proposed as a measure to curtail base erosion and profit shifting. Base erosion is where companies deduct expenses and interest on debt which reduces their corporate income tax. Profit shifting is where multinational companies go shopping for countries with low tax rates. To tackle this problem, a global minimum corporate income tax on global incomes of multinationals with incomes above 700 million US dollars has been proposed at a rate of 15%. And it's on revenue and not on profit. My research shows that jurisdiction will be able to collect more revenue. Then developing countries will be able to collect revenue, provide essential services such as education and health. However, some conditions have to be met. Tax administration capacity, coordination, issues of farm sizes and issues of sensitivity of some sectors, particularly financial sector. Most models assume these factors to be constant. My paper says these things are not constant and we should incorporate them in the current discussions. My story of change is the UN, the mother organization for UN wider is a member of the platform for cooperation on tax, PCT, which has the World Bank IMF, other players who support this discussion. So me working with UN wider gives me a platform or gives my research a platform to be heard by people who are making decisions.