It’s no secret that certain multinational corporations shift their profits to low tax jurisdictions to avoid paying higher rates in markets where they manufacture products or sell goods or services. Therefore, news that 130 countries have agreed to the Organisation for Economic Cooperation's (OECD) proposal to introduce a minimum 15 per cent tax rate has been broadly welcomed, albeit with some reservations about its effectiveness.    

The data centre sector is not immune from this development and certain countries with low corporation tax rates have been very attractive to owners, operators and users of these facilities. To examine the effect of this ‘levelling up’ of the international taxation system, this month’s Question Time asks a panel of experts to assess what impact it will have in terms of where facilities are built and operated, and whether there will be a knock-on effect in terms of issues such as reliability and sustainability.    

Getting back to technology, the role of converged network infrastructures in creating intelligent buildings is now widely acknowledged and in this issue we have two articles on this subject. First up, Stuart McKay of Panduit offers five best practices to help achieve a converged network infrastructure, while Piers Benjamin of Corning Optical Communications looks at why we need to move away from rip and replace practices and leverage future ready infrastructure.    

Also in this issue we have a special feature dedicated to enclosures, racks and cabinets. Jon Barker of Chatsworth Products (CPI) explains how to make smarter decisions by optimising data centre management through a cabinet ecosystem approach, and Andrew Wreford of Rittal looks at the importance of specifying the right enclosures, racks and cabinets in industrial environments.     

Rob Shepherd