Is the shift to taxation at the point of destination inexorable?

Ongoing discussions on the reform of the international tax system continue to be  dominated by the G20/OECD’s proposed “two-pillar” solution - which includes the introduction of a new allocation of taxing rights to market states (Pillar 1) and a 15% global minimum tax rate (Pillar 2). 
 
Despite the initial intention to treat the Pillar 1 and Pillar 2 measures as two parts of the same package, there is increasing discussion about the possibility of decoupling Pillar 2 from Pillar 1 and enacting Pillar 2 on an accelerated time scale. CBT Associate Fellow, Richard Collier, together with Matt Andrew,  explore this issue in a paper titled, Is the shift to taxation at the point of destination inexorable?