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
If countries formulate uniform corporate income tax rate or form new rules of cross-border tax governance, the problem of profit shifting of multinational corporations can be solved
 This will be hard to solve unless countries agree on common corporate tax rates or new rules for cross-border tax governance