I'd be curious to know more details about the proposals. It seems hard to look at corporate taxes in isolation from other things corporations do and the other t

I'd be curious to know more details about the proposals. It seems hard to look at corporate taxes in isolation from other things corporations do and the other taxes that people pay. Some countries choose to provide fewer government services, or are able to provide government services for less money. It seems only fair that these countries would have lower corporate tax rates. Corporate tax rates also seem like they would be affected by what the capital gains tax is: the government can get money out of a group of people by either taxing the company they own or by taxing the capital gains they realize when their company does well. It also does matter what kind of other taxes a company will need to pay (payroll taxes), or what other taxes citizens pay (whether or not they pay VAT). It's hard to imagine a global minimum corporate tax rate not being exploited by special interests. Just because companies avoid taxes today by switching countries, won't mean that they won't find other loop holes tomorrow. It's easy to imagine countries saying "sure, our nominal corporate tax rate is 21%, but <special protected industry X> has to have a different rate because of <cultural and historical specific reasons to that country>.