Can't we do smarter than revenue?

Like tax world wide profit at a rate proportional to revenue in each country?

ie. if 10% of your revenue happens in country A, then 10% of your world-wide profit must be taxed in country A at whatever corporate tax rate country A offers.

This could also be structure as: If 10% of your revenue happens in country A, then 10% of your wold-wide profit must be taken out in country A.

Or something similar... perhaps just make it easier to prosecute profit exports for tax evasion purposes.

IMO, I would rather see resource based taxing, as companies will find a to optimize taxes no matter what.