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The original UK proposal for a tax on the net profits of internet businesses with network/user effects seems much more proportionate and workable.
I guess it would be have been impossible with the way they've ring fenced service types. e.g. Amazon marketplace fees (from sellers) are included but not revenues of direct sales (from buyers). But how to allocate costs of the platform? (without opening up new TP can of worms)
I'm also intrigued by the claim that the tax can be set off and that it's based on where value is created. Really? Is this a way of getting the tax bill reduced in the home country?pic.twitter.com/ylYg0CeXkH
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