[AnthonyMouse]

> They shouldn't be surprised if corporations leave their market.

This is really just basic math. If your country isn't a larger percentage of their market than this would increase their global tax rate, staying in your country would cause them to lose money.

It's also not obvious how they would expect to enforce this, or prevent it from leading to restructuring. If a German company buys widgets from China for $9 and sells them for $10, 90% of the revenue is going to China, but the Chinese company has no operations in Germany. If that means the foreign company (and so 90% of the revenue) isn't subject to your jurisdiction, that's what everybody is going to do. If you try to collect the tax at the border, all you've done is switched to VAT and you might as well do it formally instead of doing something unnecessarily complicated but equivalent.

And it creates a new arbitrage opportunity where some country nominally taxes you at a particular rate but then you get the money back or some other equivalent value using whatever means causes it to not be considered taxable income.