When you say “should pay” you mean they don’t because they transfer price liabilities at off market prices to sit in more favourably tax jurisdictions? So whilst it’s not technically right to say they “should pay” I do concur with the principle, it’s not just moral it’s the right thing to do from an ESG perspective.
Unsurprisingly turkeys don’t vote for Christmas and it’s taking legislation in the form of the new global tax agreement to force, at least some companies, to begin to address some of these imbalances but it’s far from perfect - it’s certainly a case of going after the “big boys” (at least at the start) but not as aggressively as they might have. That said not sure when it will be ratified, think US still dithering?? This, in theory, is just the start with more regulation to come which will undoubtedly be debated at length - I don’t imagine Trump is a fan.