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C1. 136 Countries Agree to 15% Minimum Corporate Tax Rate

More than 130 countries have agreed to implement a minimum corporate tax rate of 15% to deter multinationals from rerouting their profits through low-tax countries. The deal will also establish new rules for the digital era, forcing companies like Google and Amazon to pay taxes in countries where their goods and services are sold, even if they have no physical presence there.

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