Global Minimum Tax

Consider the following statements:

  1. On 15th December, 2022, the European Union (EU) adopted a plan for a global minimum 15 percent tax on multinational businesses.
  2. Global Minimum Tax, a landmark agreement between nearly 140 countries, establishes a system under which a company from a specific country will pay at least a certain percentage of its profits in taxes, regardless of where in the world those profits are being earned.
  3. Major economies are aiming to discourage multinationals from shifting profits - and tax revenues - to low-tax countries regardless of where their sales are made.

Which of the above statement(s) is/are true?

1 and 2
2 and 3
1 and 3
All of the above