More than 145 countries have agreed to exempt US multinationals from paying more corporate taxes overseas, watering down a landmark 2021 deal.
The agreement comes six months after G7 economies negotiated a carve-out for US companies from parts of a global minimum corporate tax deal, in an effort to salvage multilateral tax co-operation.
In 2021, in a deal brokered by the OECD, countries agreed to introduce a minimum effective corporate tax rate of 15 per cent to stop companies from booking global profits in countries with the most advantageous regimes.
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