Under the background of globalization, the profit transfer of multinational corporations has become the focus of governments  If this problem is not addressed, it will exacerbate the unequal distribution of income between big capital and labor
Without common corporate tax rates or new rules for cross-border tax governance, inequality in the distribution of income between big capital and Labour will worsen
 This will be hard to solve unless countries agree on common corporate tax rates or new rules for cross-border tax governance