For example , the TCJA 's new GILTI regime enforces a minimum 10.5 % tax rate on IP - heavy US corporates , .
Apple and Google pay < 1 % on profits in Ireland .
For example , the TCJA 's new GILTI regime enforces a minimum 10.5 % tax rate on IP - heavy US corporates , whereas Apple and Google pay < 1 % on profits in Ireland .