Developing Countries Make Final Push to Tweak Global Tax Deal

Developing countries are hoping they can win some further concessions to help sweeten a global tax deal set to be implemented by 2023.

As officials turn to the technical details of implementing the OECD-brokered plan, developing countries are still pushing to influence the discussions where they can—including looking to eke out more revenue from a deal that didn’t give them as much as they’d hoped for, and widen an exemption from binding dispute resolution they say can disadvantage them against richer countries and companies.

Developing countries did score some victories in the run-up to the October deal, said Mary Baine, ...