Jan D Weir
1 min readFeb 14, 2025

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All what you say is true. However, it is well discussed by more learned minds than mine.. I am focusing on what is not discussed or well understood even by the 'experts' and can be reformed. In other words connecting what hasn't been connected not repeating what has.

This is an overview to my later sections in my draft book. Take tax avoidance. In that section. I first show how Internet based businesses like Amazon do it; then how brick and motor businesses like Starbucks do it. Then I show how the reforms use complexity to mask ineffectiveness using the highly vaunted 15% global minimum tax as an example, and how easy it is to avoid it: https://janweirlaw.medium.com/the-new-15-global-minimum-tax-solution-or-subterfuge-7b558035669b

Switzerland is already doing it. They have raised their minimum tax of 15% but then give businesses research grants to reduce the effectiveness back to a minimum tax.

Then I show what can be done effectively – and simply:https://janweirlaw.medium.com/the-new-15-global-minimum-tax-solution-or-subterfuge-7b558035669b

But this is not from the view of an economist (I didn't take even Eco 101) nor a political scientist (didn't take that course either), but from the perspective of a lawyer who once advised international banks and corporations. So it's important that I focus on what has not been connected from the legal perspective and leave the broader questions to those more qualified.

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Jan D Weir
Jan D Weir

Written by Jan D Weir

Retired trial lawyer, has taught Business Law at the University of Toronto, Author, text on business law @JanWeirLaw

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