Hi Johannes, thanks for your comment. Glad to hear you're working in this area too and thanks for providing that additional context for the global minimum tax. 

One difficulty in international tax policy is that it can be really hard to work out what good tax policy looks like, apart from any national interests. I've only been loosely following the global minimum tax and I understand there are competing views as to whether the minimum tax is a good idea and what level it should be set at (i.e. a higher rate is not necessarily always better). 

Personally I'm agnostic on this because I simply don't know enough about the various arguments and counterarguments, which is why my original post focused at a higher level on international tax policy being a relatively neglected cause area and on how international tax policy development is dominated by developed countries focusing on their own national interest (two points I feel more confident about). 

But I'd be keen to discuss this and other tax issues with globally-minded people like yourself. I'll send you a private message :)