The agreement reached at the OECD on Monday 5 January (see EUROPE B13779A19) to ensure the coordinated implementation of the global minimum tax for companies will enable the United States to strengthen its competitiveness, said Pascal Saint-Amans, a researcher at the Bruegel think-tank and former director of the OECD’s Centre for Tax Policy and Administration, on Tuesday 13 January. This could have consequences for aggressive tax planning and the attraction of foreign investment.