The global minimum tax was born as a direct response to decades of aggressive tax planning. For years, large multinational enterprises (MNEs) structured cross-border operations to channel profits through low-tax jurisdictions. This triggered a global race to the bottom in corporate taxation. In response, over 140 jurisdictions of the OECD Inclusive Framework agreed on a coordinated solution: a 15% minimum effective tax rate on every MNE group with consolidated revenues above