If it weren’t about corporate greed and the rich getting richer, “Duplicity” would be perfect escapist fluff for these dire economic times. It takes the spy thriller and removes all the risk and danger, while leaving in the sex, double-crosses and one-liners. It’s James Bond corporate.

The film follows Claire Stenwick (Julia Roberts) and Ray Kovel (Clive Owen), two spies who’ve gone private. Claire and Ray hit it off in Dubai until Ray ends up drugged, robbed and jilted. They meet up again years later while working intelligence for two competing corporations trying to one-up each other by any means necessary.

From there, writer/director Tony Gilroy (the “Bourne” series, “Michael Clayton”) keeps things light, funny and suitably complicated with a series of double-crosses and flashbacks.

But, with the spies trying to steal the formula for the next big skin-care product (“Is it a lotion or a cream?” one of the corporate heads demands of his intelligence team) instead of nuclear warheads or state secrets, there is never anything really at stake. This has its bonuses and drawbacks.

On one hand, it’s slightly refreshing to watch a spy movie where not one shot is fired, no one is killed, and there isn’t a car chase in sight. Conversely, “Duplicity” hits a few dull patches and is easily forgettable.

Ultimately the tone of the movie is reminiscent of the recent “Ocean’s 11” remake, with spies instead of thieves and corporations instead of casinos.

What elevates “Duplicity” from the purgatory of mediocre-moviedom, is the unfaltering brilliance and watchability of Paul Giamatti (“Sideways,” “Shoot ‘Em Up”) and Tom Wilkinson (“Michael Clayton,” “Batman Begins”), here playing the dueling corporate heads.

Giamatti ranting about bowling and skin cream and Wilkinson basking in a corporate victory are blissful film moments. But watching these two great character actors brawling in slow-motion on the tarmac, between two private jets and gaggles of straight-laced businessmen, as the opening credits roll, was heaven.

The rest of “Duplicty” doesn’t reach that same pinnacle, but it’s entertaining enough for a rainy, spring day.