"Tax havens that facilitated profit-shifting, and big tech’s lawyers and accountants, are already hard at work on new schemes that get around the G7 proposal."
According to Wikipedia, "The strongest consensus amongst academics regarding the world's largest tax havens is therefore: Ireland, Singapore, Switzerland and the Netherlands (the major Conduit OFCs), and the Cayman Islands, British Virgin Islands, Luxembourg, Hong Kong and Bermuda (the major Sink OFCs), with the United Kingdom (a major Conduit OFC) still in transformation.
The UK can certainly decide to stop being a conduit (where revenues and profits are shifted) and could, perhaps, do something about the sinks (where profits are declared) of the Cayman Islands, British Virgin Islands, and Bermuda. The EU could, perhaps, strong arm Ireland, the Netherlands, and Luxembourg. But that still leaves the rest of the world to bargain with tax lawyers. If El Salvador goes through with its plans to adopt Bitcoin as a legal currency, could their next step be to open a new tax haven?