The thesis will deal with the reform of OECD international corporate taxation. The subject of the thesis will be mainly an introduction to the planned reform, basic information on the issue of corporate tax avoidance, and the OECD BESP project. The main objective will be to introduce the global corporate minimum tax and reflect on the reasons leading to its introduction, both from the supporters of the reform and their opponents. For the purpose of the paper, the main hypothesis would be that the introduction of the global minimum tax rate proposed by the OECD would likely positively impact international taxation by helping to prevent corporate tax avoidance and promoting greater tax fairness. However, careful consideration should also be given to the feasibility of the proposal and the possible unintended consequences of a minimum tax rate, which may include distortions of competition and market behavior leading to higher prices and reduced innovation. Companies currently benefiting from low tax rates may face a higher tax burden, which may reduce their ability to invest in R&D. Among the scientific methods, the descriptive method will be used to define the issues, terminology, and state-of-the-art. Next, critical evaluation, deduction, and synthesis will be used to present the author's conclusions, test the hypothesis and present possible developments in the field. It is expected that the author will continuously familiarize himself with the current book, journal, and internet literature related to the chosen topic. Due dates: 20 December 2023: 15 pages of the complete text, 28 February 2024: 40 pages of the complete text. Master thesis should not exceed 65 pages.