Ireland, Barbados, Estonia, Hungary, Kenya, Nigeria, Peru, St Vincent and the Grenadines, Sri Lanka: These are the nine countries, among 139 participating in long-running talks on multinational tax reform, who did not sign up to this Thursday’s statement agreeing on the key components of a multi-billion-euro rebalancing of global corporate taxation. Those who did sign up account for 90  per cent of the world’s GDP, according to the OECD. Crucially, they include the US, where most multinationals using Ireland as their base on this side of the Atlantic are headquartered; large European and Asian economies such as the UK, Germany,…

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