You are mistaken. It's not that complicated and does not work that way. 1) No foreign country is required to collect minimum tax. 2) If some country is not co

You are mistaken. It's not that complicated and does not work that way. 1) No foreign country is required to collect minimum tax. 2) If some country is not collecting minimum tax, home country tops up the tax until minimum tax requirement is fulfilled. 3) It's up to the company to show evidence that it paid minimum tax in other countries so that it's not double taxed in country where it's hq is. 4) They need to report taxes in other countries only to their home countries.