Will resolve YES if it's established through papers/reports of significant researchers/institutions that the minimum global corporate tax of 15% has been successful in achieving its self-established goal.
Will resolve NO if the policy is proven to not be significant or even worse.
Will resolve N/A if the policy is halted/not applied and not sufficient research is done.
Financial Times:
https://www.ft.com/content/191d8388-c5c0-419c-95d6-918df6f09fc5
Key points:
-The US will not be part of this agreement.
-The policy needs to fullfil its general promise and does not need to be beneficial to every country.
@horse The institutions will be the first tier of importance and will probably include the OECD, IMF, EU and other major neoliberal institutions. If there isn't a consensus within those I believe we can say that a conclusion on the efficacy of the policy has not been established. Hope this helps!