The new corporate tax rules.

Over the weekend, 136 nations officially agreed to enforce a corporate tax rate of at least 15 percent, and also pledged to institute better systems of taxing profits fairly, where they are earned. The agreement, announced by the Organization for Economic Cooperation and Development (OECD), included countries like Ireland that once opposed the deal but now support it. The overarching goal is to address multinational companies that have made a habit out of rerouting their profits through low tax rate countries. The OECD has been leading talks on a plan to institute a minimum rate for a decade.

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