Explainer: What is a global minimum tax and what will it mean? | Reuters

Finance Ministers from the Group of Seven (G7) rich nations reached a landmark accord on Saturday backing the creation of a global minimum corporate tax rate of at least 15%, an agreement that could then form the basis of a worldwide deal.

https://www.reuters.com/business/finance/what-is-global-minimum-tax-what-will-it-mean-2021-06-05/