Sadly, Snippa and the TJN are still wrong:
The partial picture provided by data from the 15 countries that report at a sufficiently high degree of granularity allows the Tax Justice Network to identify $467 billion worth of profit shifted across the world and $117 billion in corporate tax lost around the world annually. With higher quality US data for 2017 for comparison, the Tax Justice Network estimates that actual profit shifting is approximately 50 per cent higher than reported by the 15 countries, around $840bn, with direct corporate tax losses of $203bn.
The entire thing is based upon the idea that those profits reported in tax havens are entirely untaxed. That in turn relying on the idea that profits made and kept abroad by US corporations do not become subject to US taxation.
Where the HQ company is in a tax haven then yes, getting the profits into the haven means they’re untaxed. But that’s not actually what they’re complaining about. Rather, they’re whingeing about Apple, Facebook and all them US companies getting their foreign profits into the havens and then not paying US tax on them.
This being something that Trump solved by changing the US corporate tax system in November 2017 so that those formerly untaxed foreign profits of US corporations are now taxed in the US. That is, CbyC has achieved nothing. As would be shown if they actually introduced this simple change to US tax law in their calculations.