The U.S. prides itself in its federalist political system, which grants degrees of autonomy to each of the 50 states to dictate policy within its borders. This is enshrined in the Tenth Amendment to our Constitution. Many other nations have variants of this system. In a number of them, corporate tax rates are determined at the state, regional, or provincial level. Having a minimum tax rate dictated by a foreign government will severely interfere in the separation of powers domestically. In essence, this is the U.S. imposing taxation without representation.
Well-stated