This paper seeks to define a global initiative launched by the Organization for Economic Cooperation and Development called ''Global Minimum Tax''. In the last few years, the European Union has been struggling with problems such as tax avoidance and tax evasion, and in cooperation with its members, it has been trying to balance economic policies, with the aim of resolving these issues. The problems derived from the digitization of the economy are causing increased manipulations in the field of taxation. The European Parliament, as the elected body of the European Union, has an advisory role when it comes to taxation, and its duty is to encourage the Commission to submit new legislative proposals for rightful taxation. The European Union seeks to update existing tax rules so that they are more suitable for the digital age. As a result, the Organization for Economic Cooperation and Development and the Group of Twenty Finance Ministers and Central Bank Governors propose an Inclusive Framework that potentially ensures fair taxation of the digital economy. The global minimum tax is a measure resulting from the initiative against reducing the tax base and shifting profits, and the aim of this measure is to ensure that profits are taxed where value is created. The European Union introduced measures to strengthen the fight against assertive tax planning in the internal market, and they were transferred through tax regulations to the Croatian tax system. The Law on Minimum Global Profit Tax was adopted in the Republic of Croatia, on December 31, 2023. A detailed analysis of the possible implications for the Croatian economy was carried out, dealing with the positive and negative aspects of the introduction of the global minimum tax.