[Macha]

> Just a nitpick -- a fraction of their profit (net income), not revenue. Most of revenue already goes out the door as expenses. If you fined as a reasonable fraction of revenue, you'd simply bankrupt a corporation, which is not what you want if your goal is to change behavior.

Nah, hollywood accounting is alive and well in tech. Especially in Ireland, where plenty of tech companies are being "charged" slightly absurd fees for services or trademark licenses by subsidiaries or parents in other countries to avoid making a profit on their tax filings.

[crazygringo]

No -- there's no such thing as Hollywood accounting in tech at the global level.

Yes you can certainly shift things around at the country level. But when you add up all the subsidiaries together in the single global corporation (the publicly traded one when it exists), the numbers are the numbers. Income minus expenses is a single, stable number that you can't fudge.