The 2021 OECD/G20 agreement already got over 140 countries to commit to a 15% global minimum corporate tax specifically to stop the decades-long 'race to the bottom' where profits get shifted to tax havens like Ireland or Bermuda regardless of where the actual business happens.
I feel like companies will just find some other loophole around it anyway, so what's really the point of setting one more rule they'll figure out how to dodge?