let’s go. In early June, G7 finance ministers and heads of state and heads of government in Corbis Bay, Cornwall, launched a global reform of corporate tax breaks. There is not always much rush between the big countries to reduce taxes. It has little to do with tax havens and the complex arrangements that allow multinational corporations to escape taxes and their civic obligations. “It was a hopeful and orderly decision,” he said. Quebec Bridget Alpine is delighted, Founder of NGO Tax Coop, a campaign for a better tax. “It’s a deal, historic, inadequate and promising – yes it’s all at once”, Gabriel Sukman confirms, Professor of Economics at the University of Berkeley and President of the European Taxation Observatory. Gradually? Inadequate? Brigitte Alleppey and Gabriel Sukman are right to bring caution in the G7 press releases, because the ink we have already learned is that future laws – as envisioned – can bypass the Amazon.

Two-part modification

What does the reform involve? In short, it has two components. We say two things in the wording of the OECD, the organization that technically prepares it “Pillars”. “Pillar 1”: where tax multinationals make their profits, not just in their country of origin. This is in response to requests from France, the UK, Italy and many other countries to build Pa