[seanmcdirmid]

Ok, then SAP will have to pay taxes on worldwide income to both the USA and Germany, or will international companies be allowed to headquarter in a country with the best worldwide tax policy? Will Chinese companies have an advantage over Americans ones because they are just taxed in the jurisdiction they are doing business in vs. being taxed on world income by China?

[hef19898]

You uave no idea how international taxation works. No, SAP, nor Apple, will pay taxes twice.

[seanmcdirmid]

That’s right. But those companies that are subject to extra world taxes are determined by why their home country is, not via international treaty.