Maya Forstater

But I think footnote 30 is wrong reference, as it relates to something unrelated to anti-treaty shopping/corporate avoidance measures.

By the way, your methodology presents an obvious test for BEPS. Re-run the exercise in (say) three years time. See what has changed.

We're looking at the temporal evolution now and plan to rerun it every year, we'll have results of the last 8 years in a few weeks.

I wouldn't expect material changes over the last 8 years, but would be very interested if I'm wrong!

Authors:help me understand what 'sink' means? i.e.'attract & retain capital', 'store capital'. How? Capital not deployed on small islands

Meaning that we lose the thread indeed, or the companies are owned by individuals (for instance in the case of Luxembourg).

Losing the thread is a data thing - does not mean capital itself is sunk or stored there. In practice does this mean end of chain = funds?

There is a correlation between ownership and capital flow. We don't know what happens after BM or VG, the capital is definitely not there.