Title: Corporate tax
Content:  Corporate tax rates vary widely by country, leading some corporations to shield earnings within offshore subsidiaries or to redomicile within countries with lower tax rates. In comparing national corporate tax rates one should also take into account the taxes on dividends paid to shareholders. For example, the overall U.S. tax on corporate profits of 35% is less than or similar to that of European countries such as Germany, Ireland, Switzerland and the United Kingdom, which have lower corporate tax rates but higher taxes on dividends paid to shareholders. Corporate tax rates across the Organisation for Economic Co-operation and Development (OECD) are shown in the table. The corporate tax rates in other jurisdictions include: In October 2021 some 136 countries agreed to enforce a corporate tax rate of at least 15% from 2023 after the talks on a minimum rate led by OECD for a decade.
Title: Corporate tax
Content:  Most jurisdictions tax corporations on their income, like the United Kingdom or the United States. The United States taxes most types of corporate income at 21%. The United States taxes corporations under the same framework of tax law as individuals, with differences related to the inherent natures of corporations and individuals or unincorporated entities. Individuals are not formed, amalgamated, or acquired; and corporations do not incur medical expenses except by way of compensating individuals. Most systems tax both domestic and foreign corporations. Often, domestic corporations are taxed on worldwide income while foreign corporations are taxed only on income from sources within the jurisdiction.
Title: Corporate tax
Content: Australia: 28.5%, however some specialized entities are taxed at lower rates. ; Canada: Federal 11%, or Federal 15% plus provincial 1% to 16%.  Note: the rates are additive. ; Hong Kong: 16.5% ; Ireland: 12.5% on trading (business) income, and 25% on non-trading income. ; New Zealand: 28% ; Singapore: 17% from 2010, however a partial exemption scheme may apply to new companies. ; United Kingdom: 20% to 21% for 2014–2015. ; United Kingdom: 20% for 2016 ; United Kingdom: 19% for 2017–2021. Although the UK corporation tax rate remains unchanged at 19% after Brexit. UK businesses still suffer from other fundamental changes in terms of taxation. ; United States: Federal 21%. States: 0% to 10%, deductible in computing Federal taxable income. Some cities:  up to 9%, deductible in computing Federal taxable income.  The Federal Alternative Minimum Tax of 
Title: Tax haven
Content: *♣Ireland – a major corporate tax haven, and ranked by some tax academics as the largest;  leader in IP–based BEPS tools (e.g. double Irish), but also Debt-based BEPS tools. ; *♣Singapore – the major corporate tax haven for Asia (APAC headquarters for most US technology firms), and key conduit to core Asian Sink OFCs, Hong Kong and Taiwan. ; *♣Netherlands – a major corporate tax haven, and the largest Conduit OFC via its IP-based BEPS tools (e.g. Dutch Sandwich); traditional leader in Debt-based BEPS tools. ; United Kingdom – rising corporate tax haven after restructuring tax code in 2009–12; 17 of the 24 Sink OFCs are current or former dependencies of 
Title: Ireland as a tax haven
Content:  Tax haven experts explain these contradictions as resulting from the different agendas of the major OECD taxing authorities, and particularly the U.S., and Germany, who while not themselves considered tax havens or corporate tax havens, rank #2 and #7 respectively in the 2018 Financial Secrecy Index of tax secrecy jurisdictions: 1. U.S. Perspective I. Pre the Tax Cuts and Jobs Act of 2017 ("TCJA"), the U.S. had one of the highest global rates of corporation tax at 35%. Allowing U.S. multinationals to "check-the-box" The aggregate worldwide tax rates of U.S. multinationals is far lower than 35%. This compromise was not unanimously supported in Washington and 
Title: Companies of the United States with untaxed profits
Content:  Corporate tax rates vary between tax jurisdictions. The national rates of Organisation for Economic Co-operation and Development (OECD) countries vary from a low of 8.5% in Switzerland to a high of 35% in the United States, with an average of 22%. In addition to the federal tax rates, provincial, state and local taxes may also apply in most jurisdictions. For example, the 2015 provincial corporate tax rates in Canada range from 11.5% to 16% in addition to the federal tax rate of 15%, unless taxable profits of small corporations are low enough to qualify for a lower tax rate. In comparing national corporate tax rates one should also take into account the taxes on dividends paid to shareholders. For example, the overall U.S. tax on corporate profits of 35% is less than or similar to that of European countries such as Germany, Ireland, Switzerland and the United Kingdom, which have lower corporate tax rates but higher taxes on dividends paid to shareholders. Many large multinational companies retain untaxed profits in tax haven jurisdictions which offer no or very low corporate taxes, as well as other tax benefits.
Title: Institute on Taxation and Economic Policy
Content:  The ten largest tax havens from the ITEP 2017 report, ranked by the percentage of Fortune 500 Companies with subsidiaries in the tax haven: 1. Netherlands*† 2. Singapore*† 3. Hong Kong*‡ 4. Luxembourg*‡ 5. Switzerland*† 6. Ireland*† 7. Bermuda*‡ 8. Cayman Islands* 9. Mauritius 10. PanamaΔ (*) Identified as one of the largest 10 corporate tax havens by Gabriel Zucman in 2018 (Cayman and the British Virgin Islands appear as Caribbean). (†) Identified as one of the largest 5 Conduits by CORPNET in 2017. (‡) Identified as one of the largest 5 Sinks by CORPNET in 2017. (Δ) Identified on the first OECD 2000 list of 35 tax havens (the OECD list only contained Trinidad & Tobago by 2017).
Title: Institute on Taxation and Economic Policy
Content:  The ten largest tax havens from the ITEP 2017 report, ranked by the profits booked by Fortune 500 Companies in the tax haven: 1. Netherlands*† 2. Ireland*† 3. Bermuda*‡ 4. Luxembourg*‡ 5. Cayman Islands* 6. Switzerland*† 7. Singapore*† 8. BahamasΔ 9. Hong Kong*‡ 10. British Virgin Islands*‡Δ (*) Identified as one of the largest 10 corporate tax havens by Gabriel Zucman in 2018 (Cayman and the British Virgin Islands appear as Caribbean). (†) Identified as one of the largest 5 Conduits by CORPNET in 2017. (‡) Identified as one of the largest 5 Sinks by CORPNET in 2017. (Δ) Identified on the first OECD 2000 list of 35 tax havens (the OECD list only contained Trinidad & Tobago by 2017).
Title: Corporate haven
Content:  10 Global Financial Centres Index: London, Hong Kong, Singapore, and Zurich. Luxembourg was in the top 15. Note also from Conduit and Sink OFCs, that the latter groups (ii ex. Switzerland, and iii), rely on the first group (i), to act as a conduit in rerouting corporate untaxed income. In this regard, Ireland, the Netherlands, Singapore and the U.K., are considered the most important corporate tax havens, and the "source" of most global corporate tax avoidance. Because of their larger size, it is not uncommon to see Switzerland and the United Kingdom dropped from more informal references to the main tax havens, for example: "The eight major pass-through economies—the Netherlands, Luxembourg, Hong Kong SAR, the British Virgin Islands, Bermuda, the Cayman Islands, Ireland, and Singapore—host more than 85 percent of the world's investment in special purpose entities, which are often set up for tax reasons."
Title: Corporate haven
Content:  Regardless of method, most corporate tax haven lists consistently repeat ten jurisdictions (sometimes the Caribbean "triad" is one group), which comprise: 1. Four modern corporate tax havens (have non-zero "headline" tax rates; require "substance"/; have broad tax treaty networks):1. Ireland; 2. the Netherlands; 3. United Kingdom (top 10 2017 global financial centre); 4. Singapore (top 10 2017 global financial centre). 2. Three general corporate tax havens (offer some traditional tax-haven type services; often have restricted bilateral tax treaties):1. Luxembourg (top 15 2017 global financial centre); 2. Hong Kong (top 10 2017 global financial centre); 3. Switzerland (top 10 2017 global financial centre). 3. Three very traditional corporate tax havens (open on zero-tax status; no requirement for /"substance"; limited tax treaties):1. Bermuda; 2. the Cayman Islands; 3. and the British Virgin Islands. (Caribbean "triad"). Note four of these ten jurisdictions have financial centres that appear in 2017 

Question: who has the highest corporate taxes in the world?
Answer: Argentina.
Pakistan.
Zambia.
Benin.
Gabon.
Bangladesh.
Burundi.