[pasc1878]

Unfortunately in all countries (except one) Meta et all have no income on which to be taxed as the costs to support the operation in your country are oddly outweighed by the payment for using the name they have to make to the country where Head Office is.

[toast0]

Tax on ad revenue based on location of user rather than income then.

If you want to play nice with local companies, have it offset against income tax, so it's revenue neutral with respect to local broadcasters and billboards, but not for international companies that transfer price all their Canadian income elsewhere.

[martin8412]

You just tax them on gross income if their UBO isn't in a country with a tax agreement.

[pasc1878]

But most countries DO have a tax agreement with USA or China which is where most of the multinationals are based.

[acover]

Do you have to tax income? Can't you tax social media companies $2 per user per year that have more than 1 million members or by any other metric you like?

[pg_1234]

The income generating event occurs where someone sees their ads.

There's a simple experiment that would prove this:

Prohibit Meta from displaying any adverts on any screens in Canada. When they complain about loosing money, say; OK you can show the ads, but we're taxing you on that money/incone you said you were loosing.