If you want to tax sells in a given country charge VAT. Corporate income tax is just a fundamentally bad tax. It's hard to enforce, even with good will it's har

If you want to tax sells in a given country charge VAT. Corporate income tax is just a fundamentally bad tax. It's hard to enforce, even with good will it's hard to calculate (is paying $X for a license a legit expense or not?), unjust (buying more expensive things to provide the same service leads to paying less tax) it sets incentives to mix corporate and private use of resources, it incentivizes building holding companies to use losses of one entity to offset tax of another, it gives big players an advantage and it gives dishonest players an advantage. I think it should be 0 and we should tax use of resources and consumption instead. Then let countries compete to create business friendly environment. It doesn't provide enough revenue to be worth all the hassle with enforcement and accounting.