> This sounds like it will be hell for small software companies with customers all over the world. No. Because, they have a single physical nexus and can't pic

> This sounds like it will be hell for small software companies with customers all over the world. No. Because, they have a single physical nexus and can't pick and pick and choose where to declare their profits, after of course reaching a sweat-heart deal. If a small business doesn't pay a tax the IRS thinks it owes, the IRS sends armed agents to serve process. They have no leeway compared to the large multinationals that pay nothing.