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Re:Janet Yellen to call for global minimum corporate tax rat... by logifail on Tuesday April 06, 2021 @03:29AM (#26709072)
...because [under the "loophole" / arrangement we're discussing] Delaware doesn't tax (any of!) the income from those intangible assets[0]?

https://udel.edu/~pollack/Downloaded%20SDP%20articles,%20etc...

> if delaware had a low corporate tax rate

Hard to set the corporation tax rate (for income on intangible assets) any lower than zero.

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