The article addresses the theme of globalization and its relationship with corporate taxation. For years, globalization was presented as a promise of simplification of global economic processes.
The underlying vision was that companies could produce where it was most efficient, recruit where the best talent was located, finance where capital was most accessible, and sell almost without borders.
The article suggests there is a "tax that no company accounts for," raising questions about the real and hidden costs of globalization that are not traditionally considered in company accounts.
