[kokey]

This is why I'm keen on seeing corporation tax on profits abolished because it's pointless most of the time. If you want to tax it properly, rather:

- tax sales in the country where things are sold, this is the price of access to that market.

- tax distribution of income and profits to shareholders and staff where they work and live, that's the price of access to the society they live and work in.

- tax distribution of the gains of selling shareholdings where the beneficiaries of these live and work.

- if people spend in a country different from where their earnings are taxed, the sales tax will still get them.

The above is actually how the vast majority of tax is collected anyway, it doesn't really matter if a company paid 0% corporation tax on profits when they generated much more sales and income tax than any tax on their profits will ever be. It just doesn't make great rage inducing headlines and soundbites for politicians. I think the best political strategy would be restructure corporation tax to simply be a component of the above sales and income taxes