petitionandprofitshiftingareinevitablefeaturesofaglobalizedeconomybecauseofthemobilityofcapital.Theplanwould\reliminatebiasesincurrenttaxlawthatfavoroffshoringeconomicactivityandwouldlargelyputanendtocorporateprofitshifting\rwithacountry-by-countryminimumtax.Theplanwouldalsoleadtheworldtowardthecreationofamodernized,stable,and\rcoordinatedinternationaltaxregimethatispremisedonmultilateralcooperation,therebyaddressingcollectiveactionproblems\ramongnations.\rThePresident'scorporatetaxagendaisaimedatencouraginginvestmentandAmericanjobcreation,whilealsoinvestinginpriorities\rthatareintendedtobenefitAmericanfamilies,suchasinfrastructureandclimateresiliency.Itwill,insummary,createacorporatetax\rregimethatisfitforpurpose:anengineforeconomicgrowth,internationalcooperation,andamoreequitablesociety.
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