Companies, especially larger multinational corporations (MNCs), exist, in part to minimize the tax costs exposures in their operations. Tax systems, their complexities, ambiguities and uncertainties around their evolution, in turn, shape the way companies evolve (consider multinational corporations that shift assets, operations and strategic development and investment decisions across the globe to reduce their tax bills).

How will the introduction of a GCMT (Global Corporate Minimum Tax) influence the changes in how companies organize, form and develop? How will GCMT reshape the modern organization of the firm?

How will introduction of GCMT influence the nature of domestic competition within the US? Do you expect GCMT to make it easier for smaller companies to compete against larger multinational companies?