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Legal Innovation Program
A Minimum Corporate Tax Rate―The Overview of the GloBE Rule and Its Challenges [in Japanese]
![](https://ggr.hias.hit-u.ac.jp/wp-content/uploads/2022/03/YOSHIMURA-Masao.jpg)
Summary
This article provides an overview and outlook of the GloBE rule, a measure to effectively block tax erosion and profit shifting by multinational companies. A minimum corporate rate of 15% will ease tax competition, but will not end it.
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