Faced with the threat of a tax war from the US government, which considered imposing steep additional taxes on foreign companies operating in the US, the G7 countries agreed to strip much of the substance from the 15% global minimum corporate tax agreement.
15% corporate tax is not even that high. It probably had some other things inside the agreement about how the base for it was calculate. That is uknown to me.
Doesn’t the US have a 21% flat corporate tax anyway?