Taxing big companies is hard because they can move their money to places with low taxes. This makes it tough for countries to get the tax money they need. The article talks about ways companies avoid paying taxes and how global rules are trying to stop this. But these rules might not be enough. The article suggests a new way to tax companies globally, with different tax rates based on how rich a country is. This could help less rich countries attract investments. The article also suggests making companies share where they make money and who owns them.