The Global Minimum Multinational Corporate Tax rate, as proposed by the USA and the OECD, can have serious implications for small and already disadvantaged countries, in ways that most don’t consider. It is all about competition. But do small countries really have a level playing field on which to compete? Perhaps this tax could be used as yet another unfair reason to Blacklist or otherwise discriminate against weak countries.

In this conversation with Irish economist and writer David McWilliams, we examine the case of Vanuatu, which is unjustifiably double-Blacklisted by the EU, and highlight how the world’s most vulnerable country to natural disasters, has never been given a fighting chance.