It's not as crazy as it sounds
After reading the headline I thought WTF is he on about now but if you look at the root cause of the problem with companies making billions and not paying tax it comes down to companies shifting their operations around. Why not reduce tax for companies that are based in, and operate in the country. If you're based outside the country and have the bulk of your operations outside the country then you should pay a higher rate of tax. It comes down to what the tax is used for, the higher the rate of employment the smaller the state and therefor the smaller the tax income required, the more people out of work (because a company is mainly based outside the country) the larger the state and more tax is required. It would remove the ability to escape tax by moving your business off shore as to do so would mean you incur larger taxes, unless of course you choose not to sell in that country at all, which just creates room for another company to move in.