From a quick search I cannot find any examples of tariffs applied as a tax on a specific company's profits. They are commonly applied as a surcharge (charge on

From a quick search I cannot find any examples of tariffs applied as a tax on a specific company's profits. They are commonly applied as a surcharge (charge on top of the business or consumer price of a good) on specific goods, which is exactly how VAT works across the EU. Tariffs can be applied in other ways too, such as a surtax (tax on top of another tax). But I don't think tax on profits is common, as that would give the foreign company too much leeway to fudge the numbers.