https://www.theguardian.com/business/2020/oct/12/deal-on-cross-border-tax-needed-to-save-economies-ravaged-by-covid-19-says-oecd

Fears that poorest countries will be worst hit if a trade war erupts due to talks failing

Economies struggling with the costs of Covid-19 could face a double blow from escalating trade wars unless international talks to rewrite cross-border tax rules are successful, the OECD has warned.