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hello ladies and gentlemen and a warm welcome to todays webinar which is brought to you by shared services Lincoln association with Blackline today were looking at next stop 15 Global minimum taxes update and Im delighted to be introducing Jim talk who is director Solutions strategy and marketing at Blackline Ted Sutter who is international tax and transfer pricing at Blackline and Danielle Ordway who is partner National techs at ey um so wonderful to be having everyone with us today thanks very much Susie Ill be covering the three regimes basically their minimum tax regimes the corporate Alternative Minimum Tax under the inflation reduction act the beat which is you know also a minimum tax in the US and then I think the meat of the discussion will be around the latest addition to the 15 club which is the globe rules that are the oecd initiative for pillar two so the beat is the base erosion anti-abuse tax its been in place for the last five years having been enacted in late 2017