WASHINGTON, D.C.: An ambitious 2021 agreement by more than 140 countries and territories to weed out tax havens and force multinational corporations (MNCs) to pay a minimum tax has been weakened by loopholes and will raise only a fraction of the revenue that was envisioned, a tax watchdog backed by the European Union has warned.

The landmark agreement, brokered by the Organization for Economic Cooperation and Development (OECD), set a minimum global corporate tax of 15 percent. The idea was to stop MNCs, among them Apple and Nike, from using accounting and legal maneuvers to shift earnings to low- or no-tax havens.

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