[FennNaten]

It is almost already the case. However, there is a loophole. To avoid crashing starting businesses, the current tax is on profits, not on revenues. What big internet companies like Google and Apple do is splitting their companies in several entities. One entity is making the revenues. The other is "administrative services". The administrative one, located in a low-tax country, bills (highly) the one that makes the revenues. So the revenues are made in rich european countries, but the profits are made in the low-tax ones. (The example is oversimplified, but you get the idea). This is clearly cheating, but it's legal. Europe didn't manage to close the loophole because of the countries who profit from it. And no single cheated country has yet acted because the US backs this behavior.