In 2021, the OECD reached an agreement about a global minimum tax rate for MNEs of 15 %. Why is this agreement understoo

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answerhappygod
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In 2021, the OECD reached an agreement about a global minimum tax rate for MNEs of 15 %. Why is this agreement understoo

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In 2021, the OECD reached an agreement about a global minimum
tax rate for MNEs of 15 %. Why is this agreement understood as a
milestone in the fight against tax avoidance? What are the
implications of the global minimum tax rate from a transfer pricing
perspective? Provide an example.
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