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re: G7 backs Biden's sweeping overhaul of global tax system
Posted on 6/6/21 at 10:37 pm to Jorts R Us
Posted on 6/6/21 at 10:37 pm to Jorts R Us
quote:I am in favor of dramatically lowering corporate tax rates domestically.
So you would repeal GILTI? Would you couple that with a rate decrease to keep investment from flowing out?
quote:Part 1: Support
I just want to be clear with what you mean by this--you are OK with countries setting their rates low or do you actually support tax schemes that involve things like treaty abuse?
Part 2: Generally anti-treaty
1
Posted on 6/7/21 at 4:13 am to Roaad
quote:
Part 2: Generally anti-treaty
Then you're generally not "OK with tax havens." I get the sense you'd just as soon not have a corporate income tax or at least keep the rate at a single digit.
I get it. You'd lower rates (vs creating obscenely complicated tax law) to neutralize the effects of base erosion and profit shifting, but we both know how unlikely that is to happen. Given that low probability, is it really preferable to cede tax revenue elsewhere, particularly jurisdictions that encourage little to no substance of operations?
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