Bloomberg has a better write up: https://www.bloomberg.com/news/articles/2021-04-08/plans-for...
To answer your question, this wouldn't create a new organization to collect a global tax. Instead it would give the IRS the authority to tax American companies (say, Google) an additional amount on their overseas earnings. So, if they paid 13% in Irish tax, but the American tax rate is %21, the IRS could charge them the gap (an additional 8%). This would be true in all countries that sign the agreement.
Obviously tax havens would still exist, but they'd be harder for big multinationals (like American tech giants) to abuse.
When a European has dealings with Google they aren't dealing with Google Inc, they're dealing with Google Ireland Ltd.
Tax agencies around the world already cooperate with American tax agencies on matters similar to this. In fact, the proposal would actually reduce the amount of inter-agency cooperation required as it would great reduce the amount of treaty-related work the tax agencies have to carry out.
It could still happen. Maybe Amazon would move to the Bahamas, or any other country that doesn't sign the agreement. But the hope is that if most industrialized countries sign on, then that risk would be minimized.
The current system isn't working anyway
I believe the word you're looking for there is /did/ not /does/. And the answer is for some, yes, for some, no, but regardless -- it happened for a variety of structural reasons (British Empire, Mongol Empire, etc).
Perhaps a more interesting question is whether such a dominion will work for the future. And for that, I'm not so sure. What's to say that we won't see some kind of three body system between India, China and the West? Not to mention what could happen as South America and Africa continue to ascend. I think the logistics of collecting a 15% global tax will be "interesting" to watch play out.
Also, this isn't a single authority, this is one authority asking other authorities to all agree on something.
The fact is that all abrahamists follow some version of a silly book in which some sky daddy told a man in a desert that they are the choosen people and that by following that specific man, they have the right to dominion over the earth.
These philosophies also all lay out rules for how and when they may tax, kill and enslave those of the other religion.
So yes, at least 50% of the earth’s population are OK with one group dominating the tax laws of the planet, as long as it is their group.