The Organization for Economic Cooperation and Development $($OECD$)\text{'}$s Two Pillar Solution would:

Multiple choice question.

Shift income recognition to where sales are made, rather than the location of the companies themselves and establish a $15\%$ global minimum tax.$$

Shift income recognition to where sales are made, rather than the location of the companies themselves and establish a $21\%$ global minimum tax.$$

Establish a $21\%$ global minimum tax.$$

Only shift income recognition to where sales are made, rather than the location of the companies themselves.$$