I reiterate the key measures.
Technically, it is about the state’s ability to tax multinationals on the basis of their consolidated balance sheet, and not just their structures registered in the country. Every year, multinational corporations report to their shareholders on a balance sheet that is somewhat artificial in that it presents the combined capital and revenues of all the entities in the group, even though the group has no legal existence.
Legally, a multinational corporation is much like the fictional Santa Claus. These entities are distinct and independent entities. We should have the theoretical and conceptual capacity to say that a multinational corporation exists legally. It is incredible that we have to fight for this in 2025, but that is where we are. Considering the existence of multinational corporations should be a matter of law. Multinational companies should be summoned as such. If we could stop engaging the small subsidiaries here and there as though they operated independently, we might make some progress, at least within this scope.
The law would then apply to all of its activities, not just fragmented ones. It is as if, as an individual, I split myself into 3,000 pieces and told you that if you want to talk to me, you have to talk to 1/3000th of me. We would see what would happen. Yet this is what you, as legislators, are allowing multinationals to do. Ultimately, it is your responsibility.