There has been a lot of heat about Apple’s tax abuse, and rightly so. There has been less focus on how to solve the problem and yet that answer is known. It is to be found in unitary taxation.
The automatic information exchange is happening. The country-by-country reporting is happening. Now we just need the logical tax system to follow on.
If you’ve got cbyc then you don’t need unitary. And if you’ve got unitary then you don’t care about cbyc either.