The correct answer is Minimum global corporate tax.Under the aegis of the OECD, the Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy was given.Pillar 1 aims to ensure a better distribution of taxation of multinationals according to the countries in which they operate.Pillar 2 aims to control tax competition on corporate profits by introducing a global minimum tax of 15% from 2023.Additional InformationOrganisation for Economic Co-operation and Development (OECD):OECD is an international organisation that works to build better policies for better lives.OECD is an intergovernmental economic organisation with 38 member countries.It was founded in 1961 to stimulate economic progress and world trade.The headquarters of the OECD is located in Paris in France.India is not a member of OECD but a key economic partner.