Very interesting topic. I have two comments/questions for the author/readers:
1. There are some authors that consider tax competition as a positive issue since those countries decreasing the CIT rate attract MNE to their economies and therefore increase employment rates, build routes, consumption, etc. What would be a contra-argument to this?
2. In regard to DBCFT, "under which taxes are levied based on where goods end up (destination), rather than where they were produced", it may lead to an increase of revenues in those countries with high rates of consumption, increasing inequality with developing countries, that usually have low rates of consumption in relation to the developed ones.
Have a wonderful day!