Earth to corporations: Logic of a global corporate tax has landed

Imposing a minimum global tax on corporations has long been a priority of the United States, which rightly wants to avoid having big American multinationals claiming domicile in some low-tax or no-tax haven, costing the Treasury billions, perhaps trillions.

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Opinion

June 16, 2021 - 8:59 AM

Imposing a minimum global tax on corporations has long been a priority of the United States, which rightly wants to avoid having big American multinationals claiming domicile in some low-tax or no-tax haven, costing the Treasury billions, perhaps trillions. So notch a victory for Treasury Secretary Janet Yellen in getting the G-7 Western economic powers to agree to a 15% floor on taxation for these roving giants. Wherever they are, from New York to London to Frankfurt to Tokyo, they would have to pay.

The minimum tax is one of the two pillars of the plan. The other is levying…

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