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Re:EU adopts global minimum 15% tax on big business by breakfastduck on Friday December 16, 2022 @04:48PM (#34020953)
Not really because its extremely exploitable. Revenue is not - it DOES come from someone somewhere - its traceable.

Work effort could be distorted in whatever fashion the country wants. They could declare all their work is done in some off shore 0% tax nation and pay nothing.

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