Are you claiming that multinational corporations automatically adjust their country local pricing based on the corporate tax rate in that country? For a single

Are you claiming that multinational corporations automatically adjust their country local pricing based on the corporate tax rate in that country? For a single-country corporation, I can see the argument. Why add a complex corporate tax -- instead make sure to tax only those that extract money from the corporation. The tricky part is ensuring this extraction is properly taxed (i.e. if you as a CEO get a $5 million dollar Ferrari as your corporate car, that is tax-equivalent of getting the money). Things get awfully complex though when your $10 billion/year in profit corporation happens to have to pay $10 billion in intellectual property fees to the Virgin Islands holding company.