In order to stop the competition to reduce the corporate tax rate, the group formed by countries and regions centered on the member countries of the OECD = Organization for Economic Co-operation and Development, including Japan, will set the minimum corporate tax rate to 15% or more and implement it again next year. By aiming, it means that we have reached a general agreement.
In addition, with the aim of strengthening taxation on global companies, if businesses are conducted in countries and regions where there are no bases for about 100 companies in the world, a part of the profit exceeding 10% of the total sales. It also means that they have agreed to introduce a system that allows taxation.