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This does not address the issue this new tax agreement is supposed to tackle: that big companies produce income in country X but shift profit to country Y where it is taxed less, effectively extracting wealth from the first.

If you only taxed dividends the problem would not go away.



How would it not go away? If there's no corporate tax then the profit is going to be taxed at 0%. Moving that money around won't help you. But if an investor wants to personally use that money, then they'll have to pay personal income tax in the country he's in or is a citizen of.


Because the problem would be that "Jeff Bezos has extracted X money from France" instead of "Amazon has extracted X money from France".

The problem is not that the money disappears from earth, but that is shifted from one country to another.




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