For a while, it sounded almost too neat to be true. Countries would agree on a global minimum tax rate, big companies would stop hopping from one tax haven to another, and everyone would finally play by the same rules. Simple. Except it didn’t turn out that way. When the OECD global tax deal was announced, most of the attention went to the headline number — 15%. But behind the scenes, the real story was about exceptions, loopholes, and quiet negotiations. And the U.S. was rig