Based on the fact that the last decade saw a dance of corporations shifting and moving headquarters
to achieve the lowest tax rate-I am not opposed to the tax reform. Whether this is a viable rate for all countries for the future - time will tell.
According to tax foundation "the recent tax reform in the United States brought the statutory corporate income tax rate from among the highest in the world closer to the middle of the distribution. Whereas in 2017 the United States had the fourth highest corporate income tax rate in the world,[2] it now ranks towards the middle of the 208 countries and tax jurisdictions surveyed."
I am curious if other countries have zero rates