Economic is not my area of expertise, so I don't think I'm understanding. Are you talking about (1) something like a sales tax, where all companies that sell to

Economic is not my area of expertise, so I don't think I'm understanding. Are you talking about (1) something like a sales tax, where all companies that sell to, in this example, French consumers have to pay a tax based on those sales, (2) only if they have a corporate presence in France do they pay some portion of the profits made in France, or (3) something completely different and I'm 100% lost. If it's (2) wouldn't that just incentivize businesses to sell to France but not employ French people, and if it's (1) wouldn't corporations just offload the cost of that tax onto consumers so that good are just more expensive in France?