Just as the United Kingdom was announcing the end of the “res non-dom” era, the G20 was commissioning a report from the French economist Gabriel Zucman, the founder of the EU Tax Observatory, concerning the possibility of introducing a minimum global tax on ultra-rich individuals. Although still a proposal, the idea is facing a new battleground for tax competitiveness, which, following the introduction of the GloBE rules, is essentially targeting personal income tax. The G20 standalone Tax Declaration concerning international taxation welcomes (even conceptually) the possibility of revising the taxation of wealthy individuals to prevent tax avoidance in the long term, while respecting national tax sovereignty.