[bradford]

> it sounds great to say, "Make the corporations pay their share!"

the Global minimum tax rate is only tangentially related to the 'make corporations pay their share' problem. The real problem is a 'race to the bottom' where corporations will shop around and put tax headquarters in the country with the smallest tax rate (i.e., Ireland).

> I suspect in most cases the tax burden is just shifted

The big question for me is: is it really a significant tax burden? or do the companies choose nations with the lowest tax rate because they are seeking a competitive advantage, and thereby inducing all their competitors to make a similiar choice?

the minimum tax rate is trying to level the playing field in this regard.

[novok]

It's a collusion agreement amongst the government industry to not compete with each other on this one aspect.