[ulkram]

I agree it should be harder the bigger you are, but it's not the tax rate. Right now, FAANGs either run a 0% profit margin, or book their profits to Ireland.

Changing tax rates don't fix either of those.

[hopler]

Tax on worldwide profits, credit foreign taxes paid. You know, the same rules as for mortal non corporate persons.

Sales/Use/VAT tax for payments to wholly owned subsidiaries.