The deal reallocates taxing rights on a fraction of profits from about a hundred giant firms.And it sets a minimum corporate tax rate at 15%, far below the effective rate of 25-30% that is common in Africa, Asia and Latin America.

该协议重新分配了对大约一百家大公司的一小部分利润征税的权利。并将最低公司税率设定为 15%，远低于非洲、亚洲和拉丁美洲常见的 25-30% 的实际税率。