I'm old enough to remember when the idea of a global minimum tax was deemed utopian. So despite the low rate (probably 15%), couldn't be more excited to see this. It's a start—nothing prevents coalitions of countries to soon choose higher rates: Gabriel Zucman - Director, EU Tax Observatory

One key chapter is here - http://gabriel-zucman.eu/files/SaezZucman2019Chapter6.pdf

Economists argue that revenues rise if all countries act together to prevent tax dodgers.

https://www.theguardian.com/us-news/2021/jun/01/biden-corporate-tax-plan-could-earn-eu-and-uk-billions-study-shows