The first set of decisions is not even to set minimum levels, but simply tyo make sure that all countries calculate the tax bases in the same way. The tax rates would still be decided by each country, but they would apply to the same economic or accounting values, thus making it easier to compare countries and avoid spurious claims by some that their taxes are lower when they are in fact calculated differently.

In the long run, we're all dead. John Maynard Keynes