The Organization for Economic Co-operation and Development (OECD) Global Tax Deal, negotiated by the Biden administration with about 140 countries, is a 15% global corporate minimum tax that addresses tax avoidance by multinational corporations and a race to the bottom on corporate tax rates. Congress never passed a law to bring the United States in compliance with the deal, but President Trump's commitment to withdraw our nation from it will undermine its effectiveness at combatting tax avoidance, including in the United States. Additionally, this memo orders an investigation into whether any foreign countries are not in compliance with any tax treaty with the United States, and if so, orders the development of protective measures the United States should take in response.