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Third bait-and-switch "The current situation is especially harmful to low-income countries" followed by "IMF analysis shows, for example, that non-OECD countries lose about $200 billion in revenue per year" non OECD countries =/= low income countries.
I'm not at all convinced by that IMF study https://www.cgdev.org/blog/how-big-transfer-pricing-prize-development … https://www.cgdev.org/blog/exaggerating-multinational-tax-avoidance-does-not-help-africa … . But even if you take their estimate at face value, the vast majority of the $s do NOT relate to low income countries.
IMF goes on to say " need a fundamental rethink of international taxation, interests & circumstances of developing countries need particular attention". Yes of course developing (inc LIC) countries have a stake in international tax reforms. But based on reality. Not hype
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