Let’s say I’m from Netherlands and create dozens of companies, local, nearshore and offshore to both reduce the taxes I pay and to top up my carbon emission quota.
Clearly we're talking about different interpretations of "taxing carbon". I'm quite uninformed, but the simplest thing would be to tax fossil fuel companies per unit of raw fossil fuel they extract from the ground. That's it. They can't lie about how much they extracted: that's securities fraud. Splitting into smaller companies, offshoring, IP licensing or other elaborate tax avoidance mechanisms don't work because you aren't taxing "net income" or anything else that can be gamed.
If a country refuses to impose the same tax on its domestic fossil fuel extractors, tariff or embargo all of its exports until it complies.
This will only work if the biggest importers start doing this right away.
