I don't think you've thought this through very well. Apple already sets pricing tiers per country, based on exchange rates and other factors. Just apply the sa

I don't think you've thought this through very well. Apple already sets pricing tiers per country, based on exchange rates and other factors. Just apply the same adjustment to the $100k figure. There is no need to be concerned with the entity type. The first $100k per year for all developers accounts gets charged 0%, everything thereafter gets charged the standard rate. If you're building an app with a partner, oh well. The vast majority of people this would help are individual devs. And registering other accounts is pointless; the app belongs to one dev account and that's the account that accrues revenue. There's no way to share it, other than by transferring the app to someone else's account. A simple fix for that is to require 30% after X numbers of transfers for the same app, or just require the 30% cut if you do a transfer. Again, the target for this is individual indie developers working on their own.