![](https://ggr.hias.hit-u.ac.jp/wp-content/uploads/2022/02/shutterstock_1556323202-1000x1000.jpg)
Legal Innovation Program
The Impact of “a Minimum Corporate Tax Rate of 15 Percent” -Global Tax Governance [in Japanese]
![](https://ggr.hias.hit-u.ac.jp/wp-content/uploads/2022/03/YOSHIMURA-Masao.jpg)
Summary
A minimum tax rate of 15 percent is not a sufficient level to end tax competition. In order to effectively address the issue of international taxation, it is necessary to take advantage of the opportunity to discuss international adjustments.