[BBC] Most of the world's nations have signed up to a historic deal to ensure big companies pay a fairer share of tax.
Some 136 countries agreed to enforce a corporate tax rate of at least 15%, as well a fairer system of taxing profits where they are earned.
It follows concern that multinational companies are re-routing their profits through low tax jurisdictions to cut their bills.
Yet critics say a 15% rate is too low, and firms will get around the rules.
UK Chancellor Rishi Sunak said the deal would "upgrade the global tax system for the modern age".
"We now have a clear path to a fairer tax system, where large global players pay their fair share wherever they do business," he said.
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