Uber might be very sophisticated in its tax avoidance, but it's probably not a good example for research... inasmuch as the research has a policy focus.

Uber lose money. Corporate income tax is paid on profit.

These article frustrate me: "In 2019, Uber claimed $4.5 billion in global operating losses (excluding the US and China) for tax purposes — in reality, it brought in $5.8 billion in operating revenue."

Unless I'm missing something, these aren't contradictory. Uber really does lose money. That doesn't mean that there's nothing more to say, but it doesn't imply what the article article seems to think it does.

A business publication should have basic accounting literacy. This feels like a collection of other people's tweets, with more information lost than added. I suspect the author has not even read his own sources, beyond headlines.