Tax Notes chief correspondent Stephanie Soong discusses how countries are approaching implementation of the OECD’s two-pillar corporate tax reform plan and the future of the OECD after Pascal Saint-Amans’s departure.  Listen to more podcast episodes on the OECD's tax reform plan:Implementation Issues: An OECD Tax Reform Project UpdateThe End Is Nigh: An Update on the OECD Tax Reform PlanThe Beginning of the End? An Update on the OECD Tax Reform Plan For additional coverage, read these articles in Tax Notes:ECOFIN To Soon Try Again for Global Minimum Tax AgreementIndian Barrister Calls for Global Indirect Tax TreatyOECD Seeks to Improve CbC Reporting StandardU.K. Treasury Confirms Plan to Implement Pillar 2G-20 Heads Urge Countries to Finish Work on Pillar 1 Tax RulesGlobal Tax Deal Could Change Views on CCTB, EU Official SaysIn our “Editors’ Corner” segment, Naomita Yadav, a partner at Withers in San Francisco, chats about her Tax Notes column, (Tax) Matters of Life and Death, and her latest installment, “To PTE or Not to PTE: Estate Planning and SALT PTE Elections.” Follow us on Twitter:Stephanie Soong: @StephanieSoongDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis HartWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.