Sources:

Omri Wallach, "Mapped: The World's Biggest Private Tax Havens," MISC, July 9, 2021

https://www.visualcapitalist.com/worlds-biggest-private-tax-havens/

Nicholas Shaxson, "Tackling Tax Havens," International Monetary Fund Global Economy Forum, Finance and Development, September, 2019, Vol 56, No. 3

https://www.imf.org/external/pubs/ft/fandd/2019/09/tackling-global-tax-havens-shaxon.htm

"What are tax havens and how to they work?"

Cogito, Feb 11, 2019; 10:05

https://www.youtube.com/watch?v=u9Z9HpP6Fa4

Sam Meredith, "The G-20's global crackdown could create a new kind of tax haven," CNBC, July 16, 2021

https://www.cnbc.com/2021/07/16/oecd-tax-reform-g-20s-crackdown-may-create-a-new-kind-of-tax-haven.html

Question: Having listened to the videos and read the articles about tax havens, including the latest G-20 proposal for a 15% minimum corporate tax globally, do you think that such a policy will be enforceable, in the sense of eliminating the ability of countries to turn themselves into tax havens? Or will it simply provide incentive for new countries to replace the old EU tax havens such as Ireland and Luxemburg? What would it take, in terms of global cooperation, to make a 15% rule enforceable, so that no company could move their profits anywhere and pay less than 15% tax on them?