EIRL - These countries have corporate tax rates lower than Treasury's proposed minimum

On Thursday, the U.S. Department of Treasury's Office of Tax Policy proposed a global minimum corporate tax rate of 15%, less than the 21% tax than the Biden administration has proposed that U.S. corporations pay on their overseas earnings.How does the 15% level compare with countries' current tax rates?  And assuming an agreement could be reached by a large number of countries (and that's a big "if"), which ones would have to boost their rates?ETFs to watch: Ireland-focused [[IRL]], [[EIRL]].Here are the countries and principalities that have 2021 corporate tax rates lower than 15%, according to accounting firm KPMG:Bahamas; Bahrain; Cayman Islands; Bermuda; Guernsey: Isle of Man; Jersey; Turks & Caicos Islands; Vanuatu — 0%Barbados — 5.5%.Uzbekistan — 7.5%Hungary; Montenegro — 9.0%Bosnia & Herzegovina; Bulgaria; Gibraltar; Kyrgyzstan; Macedonia; Paraguay, Qatar  — 10%Macau; Moldova — 12%Ireland; Cyprus; Liechtenstein — 12.5%.Switzerland — 14.93%

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These countries have corporate tax rates lower than Treasury's proposed minimum