The problem isn't any specific rule or loophole, it's the immense complexity of the system. Removing the loophole they're using today doesn't fix the system, it

The problem isn't any specific rule or loophole, it's the immense complexity of the system. Removing the loophole they're using today doesn't fix the system, it just leads to corporations using other loopholes. That's why putting in place a simple minimum tax is a good plan - if there's a complex system but an overarching rule that says regardless of any other rules, you must pay at minimum 15% of profits, then you at least can't avoid that minimum (I mean, except with clever classifications of what your profits are, but at least for the most part it's not feasible for most of the large companies, excepting some like Amazon, to claim that they make no profits).