I want to sell a small bikini with a big logo, dear reader, dear reader for 100 euros. It will cost me 20 euros, so I will have to pay a substantial tax on this profit. However, I do not like to pay taxes. So I’m going to sell my bikini for 21 euros to a subsidiary company I own in the Bahamas, and this company is selling you 100 euros in France. Bingo: While Bersi pays 22 euros for a bikini, I pay only 0.28 euros. Impossible, you say? So let me sell you a software license, for example Office or Word. This software has been developed in the United States, Israel and France, but it is a subsidiary that sends you invoices and answers its sweet name. Microsoft Round Island One, In Dublin, EU. The profit for 2020 will be $ 259 billion, which is roughly equal to Ireland’s GDP as a whole. However, this company paid less tax than you did last year: 0 euro to be exact. Impossible, you say again? I may remind you of Google, Netflix, Amazon, Apple or Facebook. Here is a number that describes them well: In 2020, these companies paid an average of 3.6% tax. Impossible yet? US President Joe Biden will explain this to his G7 rivals in London this weekend. According to him, the federal tax on American companies is to reach an agreement on the global minimum tax limit to combat the tax relocation of American companies, which is intended to increase later. This is what makes the idea so appealing: many in Europe have a common tax interest rate with the United States. Of course, you will hear voices saying that this idea is not practical; If it is possible to make billions in profits without paying taxes, the reverse is also true, and it will mark the end of a terrible social injustice.