This would be a tax cartel. And cartel members will be incentivized to cheat so they will ‘on their face’ have a 15% minimum tax but then they will also have carve outs and loop holes.
This would be a tax cartel. And cartel members will be incentivized to cheat so they will ‘on their face’ have a 15% minimum tax but then they will also have carve outs and loop holes.
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