It's actually worse, it's 26% for the larger businesses subject to the 30% rate which make up 99% of Google's revenue, when using their own billing system. It's a farce and Google knows it. (Similarly bull----, Apple claims their existing practices already comply with South Korea's new laws... which they definitely do not.)

The penalty for noncompliance is so low because the money is so huge, and nobody will go to jail, that they are going to pull every stunt in the book until someone has the guts to start shutting these companies down. By claiming they are complying technically, while obviously not, they force the government to follow up the legislation with a regulatory action, which then they can tie up in the courts for years.

If they complied with the law properly now, other countries would quickly follow suit. But if they can tie up the attempt for a number of years, they can all pad out their retirement funds before all the litigation is over and duck out before the stocks crash.