No, I have not. I will say it was a really backward step for the G7 when it met in Canada to exempt U.S. multinationals from the OECD's pillar two minimum tax, which was deeply flawed but a small, positive step in the right direction.
I agree with Professor Deneault that the OECD is another example of putting the fox in charge of the henhouse. The secretary-general of the OECD was a long-serving finance minister in Australia who sought to reduce corporate tax payments in Australia. He was the head of TaxNow and is also a former adviser to KPMG, which sold Microsoft a scheme of avoiding tax in Puerto Rico which is now the largest tax bill in the world's history. The U.S.'s IRS, prior to Trump, has been chasing Microsoft for $30 billion in taxes because it shifted profits to Puerto Rico, which, under U.S. law, is a foreign jurisdiction.
We've done work in Canada that shows that Microsoft has done the same in Canada in shifting profits—maybe not to Puerto Rico, but via Ireland. There are lots of countries, like Ireland, Luxembourg and the Netherlands, that are also tax havens. Canada, the United States and the U.K. also function as tax havens.
