As part of his candidacy for U.S. president, Joe Biden has put out a tax plan that includes several important proposed measures. Some of the key measures include:

• An increase in the corporate tax rate from 21% to 28%;
• The introduction of a minimum tax at the rate of 15% on companies with USD 100 million or more in annual net income;
• An increase in the tax rate on Global Intangible Low-Tax Inco…