> But you misunderstand my argument - I have never claimed that Apple only pay corporation tax in the US. My arguement is that Apple should (and do) pay taxes b

> But you misunderstand my argument - I have never claimed that Apple only pay corporation tax in the US. My arguement is that Apple should (and do) pay taxes based on where the work/value was done. But the mechanism we use to determine value is markets. Unless apple allows me to buy the same phone hardware without logo and slap my own initials on it, we can never know the value generated by this step. As such, we have to treat everything done internally / without markets as a single black box and tax it accordingly. The problem is this black box spanning across tax jurisdictions with no good way to determine where what share lies. The easy fix would be require all transactions between countries to be between independent companies on a market. I don't ever see this happening (for good reason), so different countries will have to work together to find ways everyone gets a fair share.