A few countries agreeing on a global law. Sounds to me like "USA and UK agree that China should do X". Good luck enforcing it and closing all loopholes when there are powerful people that don't want that. Empty political talk to make it look like they are trying
China’s tax rate is considerably higher than 15% and they also don’t want their industries to be competing against companies who are cheating the tax man.
This legislation is directly aimed at preventing a race to the bottom, because societies (represented by their governments) realized that they are getting played by extranational entities if they act alone.
Isn't the literal definition of 'allies' a group of countries which pool their military resources to compel other countries to act how they want? I don't see the contradiction