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Why is it Global revenue? It seems presumptive for the EU to want a share of their global revenue rather than EU revenue



I assume it's because it's less easy to game, rather than say "oops we made all our money in Switzerland that year".


Big companies make a habit of pushing their tax liabilities to the most favourable jurisdiction. As the other comment said, they would take the piss.


Also, it is worded to say that it's 4% of global revenue for your parent company.

So there is no setting up an offshored tiny company to wear the liability - your parent company is on the hook, wherever that money may reside.


Just create two tiny companies, one being the parent of the other.




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