[sbov]

Don't dividends get taxed at the residence of the person being paid the dividend?

The problem is that corporations use the infrastructure and resources of countries they operate in. So you would still have a situation of a multinational company using the resources of country X without necessarily paying any tax for using the resources of country X.

This is not sustainable.

[dennisgorelik]

Country can still tax usage of these resources.

For human resources: income tax on salaries, unemployment insurance, medical insurance etc.

For some materials: excise tax.

For real estate: property tax.