Ok, I was commenting on the US subsidiary of Canadian firm example (which you didn't seem to agree on). But I don't think that the meaning of "forcing all reve

Ok, I was commenting on the US subsidiary of Canadian firm example (which you didn't seem to agree on). But I don't think that the meaning of "forcing all revenue to go through a single point" is clear at all. From the point of view of most countries sending money out to Cupertino wouldn't be an improvement over sending it to Cork if that still means that they don't get to tax it.