How might the implementation of a global minimum corporate tax rate affect small businesses in developing countries?

The Organization for Economic Cooperation and Development (OECD) has proposed a global minimum corporate tax rate to curb tax avoidance by multinational corporations. While the focus is primarily on large businesses, small businesses in developing countries could face indirect consequences. Smaller enterprises may rely on competitive tax rates as a tool for attracting investments. If these rates are standardized, how will small businesses adapt, and what measures can developing countries implement to support their local economies in this shifting global taxation landscape?