India will evaluate the benefit of joining the OECD's global tax deal as the US deciding to withdraw from such a global pact has made it "impractical to implement", Finance Secretary Tuhin Kanta Pandey said on Tuesday. US President Donald Trump on January 20 in a Presidential memorandum had said that the "Global Tax Deal have no force or effect within the United States", thus nullifying the progress made so far by the Organisation for Economic Cooperation and Development (OECD) to bring 140 countries on the same platform to levy a minimum 15 per cent tax on profits of multinational corporates. To a question on what would be India's stand on the global tax pact, Pandey said the US exit has added a lot of uncertainty and if the United States is not joining it then such a pact doesn't work out. Pandey, in a post-Budget interaction of Assocham, said the tax deal is a multilateral approach where the US is much integrally needed. "If the US has now said that it is walking out of it, then