re: G7 backs Biden's sweeping overhaul of global tax system

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You are confused.

I am saying I am OK with a government with lower tax rates being used by business as a tax haven. That can be done without a single treaty, assuming nations have the right to set their own tax rates.

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I'm not confused at all. I think I clearly acknowledged that what you are OK with is low tax rates.

But you can't simultaneously be anti-treaty and ok with tax havens considering that treaties is one of the tools that tax havens use to shelter income from taxation in any jurisdiction.

Ireland and Hungary both have low CIT rates. Only one of those is regularly labeled a tax haven. Ireland's 12.5% rate isn't what gets them that label. It's the fun and games they play with treaties with jurisdictions like Malta to give a bunch of profits no tax home. Someone that is anti-treaty shouldn't be OK with the Irish Single Malt structure.

So I think what you mean to say is you are OK with countries setting their rates low. That in itself would be a feat, but unless you go to nil, you're still going to have to contend with countries like Ireland that like to ride the line which means you're going to need anti-BEPS provisions in your tax code.

In short, what you champion is improbable and impractical.