The Organization for Economic Co-operation and Development (OECD) Global Tax Deal
Section 1. Applicability of the Global Tax Deal. The Secretary of the Treasury and the Permanent Representative of the United States to the OECD shall notify the OECD that any commitments made by the prior administration on behalf of the United States with respect to the Global Tax Deal have no force or effect within the United States absent an act by the Congress adopting the relevant provisions of the Global Tax Deal. The Secretary of the Treasury and the United States Trade Representative shall take all additional necessary steps within their authority to otherwise implement the findings of this memorandum.
I believe it's referring to this OECD initiative in the works for a global minimum corporate tax, where OECD countries share information across borders to determine if a company is paying at least 15% tax on global income. If not, then the company would have to pay a top-up tax to reach 15%.