Maya Forstater

it is, tho in this case it's a thin claim - protecting US-headquartered companies from tax elsewhere seems the likely driver

Yes, but current discourse suggests States can & should levy extra territorial taxes with no heed to sovereignty of other States

Hmm. Current discourse is certainly responding to prolonged period of jurisdictions [like Ireland] eroding others' sovereignty

You're forcing me to wheel out the old chestnut. Jamaica vs Bermuda. Which did "right" by its electorate post independence?

It's easier to see "moral" arguments as to taxation when you're from a rich colonial power, same rules apply to former colonies!

Did I mention most of our work is dedicated to reestablishing tax sovereignty of developing countries?

But reallocating taxing rights probably moves tax from richest to rich, doesn't it?

Don't think so... Imagine well-observed UT+FA; biggest (relative) impacts probably in lowest-income countries?