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Will the Global Minimum Tax End the Race to the Bottom?

For decades, countries have been lowering their corporate tax rates in a competition to attract large multinational companies. This has meant losing out on billions in global tax revenues per year. In 2021, in an effort to address this trend, 137 nations agreed to a deal to set a floor on the benefit countries can get from lowering their tax rates below 15%. It's called the global minimum corporate tax and would ensure that big global companies generally never pay less than 15% in taxes again. In this video, featuring Bloomberg Tax reporter Hamza Ali, we explain how the new rules will work. (Produced by Macarena Carrizosa; Deputy Executive Producer: Andrew Satter; Executive Producer: Josh Block)