[nikcub]

I have first hand experience with transfer pricing. My old startup had offices in Australia, India and the USA, income from all over the world, etc.

These tax systems also apply to the smallest of startups operating online. Its just that Google can afford the best advice and are the biggest target.

My concern is that further changes to tax laws that are aimed at Google and Apple could end up affecting smaller companies and startups as collateral damage.

Google and Apple will wriggle their way out of any changes to transfer pricing laws, as they usually always do, while small startups and businesses might not.