after

applicationIds

count

entityId

scmpPlusPaywallTypeIds

authorPageQuery

filter

author

entityUuid

name

urlAlias

types

authorContentListAuthor

authorAuthorContentListAuthor

authorRelatedTopicsAuthor

authorLinkingDataAuthor

authorHeaderAuthor

authorSeoAuthor

query authorPageQuery(
  $entityId: String!
  $applicationIds: [String]
  $after: String
  $count: Int = 30
  $scmpPlusPaywallTypeIds: [String]
) {
  author(filter: {entityId: $entityId}) {
    entityId
    entityUuid
    name
    urlAlias
    types
    ...authorContentListAuthor_37cYa4
    ...authorAuthorContentListAuthor_37cYa4
    ...authorRelatedTopicsAuthor_37cYa4
    ...authorLinkingDataAuthor
    ...authorHeaderAuthor
    ...authorSeoAuthor
    id
  }
}

fragment articleCommentArticle on Article {
  ...entityLink
  commentCount
  entityId
}

fragment authorAuthorContentListAuthor_37cYa4 on Author {
  contents(after: $after, first: $count, filter: {applicationIds: $applicationIds}, exclude: {paywallTypeIds: $scmpPlusPaywallTypeIds}, orderBy: {field: PUBLISHED_DATE, direction: DESC}) {
    edges {
      __typename
      cursor
      node {
        __typename
        id
      }
    }
    pageInfo {
      endCursor
      hasNextPage
    }
  }
  id
}

fragment authorAvatarAuthor on Author {
  ...entityLink
  entityId
  entityUuid
  name
  types
  image(filter: {type: AUTHOR_IMAGE}) {
    style(filter: {style: "300x300"}) {
      url
    }
  }
}

fragment authorContentListAuthor_37cYa4 on Author {
  contents(after: $after, first: $count, filter: {applicationIds: $applicationIds}, exclude: {paywallTypeIds: $scmpPlusPaywallTypeIds}, orderBy: {field: PUBLISHED_DATE, direction: DESC}) {
    edges {
      node {
        __typename
        entityId
        ...secondaryContentItemContent
        id
      }
      cursor
    }
    pageInfo {
      endCursor
      hasNextPage
    }
  }
  entityId
  id
}

fragment authorHeaderAuthor on Author {
  name
  location
  socialLinks {
    class
    url
  }
  role {
    text
  }
  bio
  education
  areaOfExpertise
  languageSpoken
  ...entityFollowButtonBase
  ...authorAvatarAuthor
  ...authorSocialLinksAuthor
}

fragment authorLinkingDataAuthor on Author {
  bio
  areaOfExpertise
  urlAlias
  name
  image320x320: image(filter: {type: AUTHOR_IMAGE}) {
    style(filter: {style: "320x320"}) {
      url
    }
  }
  languageSpoken
  location
  role {
    text
  }
}

fragment authorRelatedTopicsAuthor_37cYa4 on Author {
  contents(after: $after, first: $count, filter: {applicationIds: $applicationIds}, exclude: {paywallTypeIds: $scmpPlusPaywallTypeIds}, orderBy: {field: PUBLISHED_DATE, direction: DESC}) {
    edges {
      node {
        __typename
        topics {
          entityId
          name
          ...entityLink
          id
        }
        id
      }
    }
  }
}

fragment authorSeoAuthor on Author {
  entityId
  bio
  name
  urlAlias
}

fragment authorSocialLinksAuthor on Author {
  socialLinks {
    class
    title
    url
  }
}

fragment contentActionBarContent on Content {
  __isContent: __typename
  entityId
  createdDate
  updatedDate
  publishedDate
  ...articleCommentArticle
  ... on Article {
    hasVideoContent
  }
}

fragment contentCoverImageContent_HMm4X on Content {
  __isContent: __typename
  images {
    url
    title
    type
    size540x360: style(filter: {style: "540x360"}) {
      url
    }
    size80x80: style(filter: {style: "80x80"}) {
      url
    }
  }
}

fragment contentHeadlineContent on Content {
  __isContent: __typename
  headline
  socialHeadline
  ...contentHeadlineTagContent
  ...helpersUseContentSponsorContent
}

fragment contentHeadlineTagContent on Content {
  __isContent: __typename
  ...hooksContentHeadlineTagContent
}

fragment contentLiveTagContent on Article {
  ...helpersCheckHasLiveTagArticle
}

fragment contentSponsorTagContent on Content {
  __isContent: __typename
  ...helpersUseContentSponsorContent
}

fragment contentSummaryContent on Content {
  __isContent: __typename
  __typename
  summary {
    text
  }
}

fragment contentTopicLinkContent on Content {
  __isContent: __typename
  topics {
    urlAlias
    ...entityLink
    ...topicLinkTopic
    id
  }
}

fragment entityFollowButtonBase on BaseWithApplicationAndUrlAlias {
  __isBaseWithApplicationAndUrlAlias: __typename
  __typename
  ... on Section {
    entityId
    name
  }
  ... on Author {
    entityId
    name
    disableFollow
  }
  ... on Topic {
    entityId
    name
    disableFollow
  }
}

fragment entityLink on BaseWithApplicationAndUrlAlias {
  __isBaseWithApplicationAndUrlAlias: __typename
  __typename
  entityId
  entityUuid
  urlAlias
  urlRedirect {
    toUrl
    id
  }
  application {
    entityId
    id
  }
  ... on Section {
    fullSectionPath {
      entityId
      id
    }
    parentSection
  }
  ...helpersAppBarVariantBase
  ...helpersApplicationBase
  ...helpersCheckIsPlusArticle
  ...helpersStyleSectionContent
}

fragment helpersAppBarVariantBase on BaseWithApplicationAndUrlAlias {
  __isBaseWithApplicationAndUrlAlias: __typename
  ...helpersCheckIsLiveArticle
  ...helpersCheckIsPlusPage
  ...helpersCheckIsPostiesArticle
  ...helpersCheckIsPostiesPage
  ...helpersCheckIsPostMagazineArticle
  ...helpersCheckIsStyleArticle
  ...helpersSectionContent
  ...helpersStyleSectionContent
}

fragment helpersApplicationBase on BaseWithApplicationAndUrlAlias {
  __isBaseWithApplicationAndUrlAlias: __typename
  ...helpersCheckIsPostiesArticle
  ...helpersCheckIsPostiesPage
  ...helpersCheckIsPlusPage
}

fragment helpersCheckHasLiveTagArticle on Article {
  flattenTypeIds
  liveArticle {
    status
    id
  }
}

fragment helpersCheckIsLiveArticle on Article {
  flattenTypeIds
  liveArticle {
    status
    id
  }
}

fragment helpersCheckIsMainTopicContent on Content {
  __isContent: __typename
  topics {
    entityId
    id
  }
}

fragment helpersCheckIsPlusArticle on Article {
  paywallTypes {
    entityUuid
    id
  }
}

fragment helpersCheckIsPlusPage on Page {
  urlAlias
}

fragment helpersCheckIsPostMagazineArticle on Article {
  sections {
    value {
      entityId
      id
    }
  }
}

fragment helpersCheckIsPostiesArticle on Article {
  sections {
    value {
      entityId
      id
    }
  }
}

fragment helpersCheckIsPostiesPage on Page {
  urlAlias
}

fragment helpersCheckIsStyleArticle on Article {
  sections {
    value {
      entityId
      id
    }
  }
}

fragment helpersSanitizeArticleTypeEntityIdsArticle on Article {
  types {
    value {
      entityId
      id
    }
  }
}

fragment helpersSanitizeAuthorTypesArticle on Article {
  authors {
    types
    id
  }
}

fragment helpersSanitizedAuthorEntityIdsArticle on Article {
  authors {
    entityId
    id
  }
}

fragment helpersSectionContent on Section {
  fullSectionPath {
    entityId
    id
  }
}

fragment helpersStyleSectionContent on Section {
  fullSectionPath {
    entityId
    id
  }
}

fragment helpersUseContentSponsorContent on Content {
  __isContent: __typename
  topics {
    entityId
    sponsor {
      ...sponsorTagSponsor
      name
      type
      id
    }
    id
  }
  ... on Article {
    sponsorType
  }
  ...helpersCheckIsMainTopicContent
}

fragment hooksContentHeadlineTagContent on Content {
  __isContent: __typename
  ... on Article {
    types {
      value {
        name
        entityId
        description {
          text
        }
        id
      }
    }
    ...helpersCheckIsStyleArticle
  }
  flag
  sections {
    value {
      name
      id
    }
  }
  ...hooksContentHelperContent
}

fragment hooksContentHelperContent on Content {
  __isContent: __typename
  ...helpersSanitizeArticleTypeEntityIdsArticle
  ...helpersSanitizeAuthorTypesArticle
  ...helpersSanitizedAuthorEntityIdsArticle
  flag
}

fragment hooksContentItemProvidersContent_4yR8km on Content {
  __isContent: __typename
  ...contentActionBarContent
  ...contentCoverImageContent_HMm4X
  ...contentHeadlineContent
  ...contentLiveTagContent
  ...contentSummaryContent
  ...contentTopicLinkContent
  ...contentSponsorTagContent
  ... on Video {
    __typename
    ...videoDurationOverlayVideo
  }
}

fragment secondaryContentItemContent on Content {
  __isContent: __typename
  __typename
  ...entityLink
  ...helpersUseContentSponsorContent
  ...hooksContentItemProvidersContent_4yR8km
}

fragment sponsorTagSponsor on Sponsor {
  name
  type
  images {
    url
  }
}

fragment topicLinkTopic on Topic {
  ...entityLink
  name
  shortName
}

fragment videoDurationOverlayVideo on Video {
  duration
  sections {
    value {
      entityId
      id
    }
  }
}


Opinion | Richer nations should not stand in the way of a fairer global tax system

Tax cooperation would help ease economic distortions from the ultra-wealthy and free up resources to advance social and environmental goals.

The View | How to secure a fairer tax deal for the world, not just the rich

The recent agreement by 131 jurisdictions to reform international corporate taxation is not the end of the road. To bring about a more equitable outcome, developing countries must now push for a higher global minimum tax rate and refuse mandatory arbitration.

How Biden’s victory paves the way for global corporate taxation

Countries are losing, on average, 9.2 per cent of their health budgets to tax havens every year. Biden’s plan to increase US corporate tax will put pressure on the European Union to set the bar high as well, helping establish a 25 per cent global corporate tax rate.