Rephrase this part of an introduction: 
  The implementation of a global minimum tax is a necessary and effective solution to address the issue of tax dodging by multinational corporations and wealthy individuals. According to Zucman (2014), corporate tax avoidance consists of strategies implemented by multinational corporations (MNCs) to minimize their global tax liabilities by exploiting gaps and mismatches in international tax rules. MNCs often achieve these outcomes by funneling profits through offshore subsidiaries or shell companies in low-tax jurisdictions, known as tax havens. 