I don't know why you just ignore to comment on the justification given: that big tech companies engage in blatant tax evasion.

not sure what you mean

Double Irish with a Dutch Sandwich. Companies like google can charge their profitable branches in other countries royalties to use Google software or platform moving the profits out of a higher tax country like France into Ireland where there's little to no tax. Even after they patched the Dutch part that allowed even the marginal Irish taxes to be avoided companies can still artificially lower their profit by transferring IP to an Irish company and charging for it's use.

https://www.investopedia.com/terms/d/double-irish-with-a-dut...

Has any country explored options for shifting to a revenue tax to eliminate such games entirely?

It is done intentionally by countries like Ireland that otherwise would have zero interest from any investors. And this loophole is actually the foundation of the EU free market: you can produce something in a country, sell in another one, pay VAT in the destination country but pay profit taxes in the origin country. What France and others want is to pay profit taxes also in the destination country, on top of VAT.

This tax is exactly that.

I don't know honestly. Seems like a tough road to go down because there are legitimate ways for a business to have high revenues relative to their profits like low margin businesses and you don't want to stamp them out accidentally targeting this kind of dodge.

Tax cross-country licensing fees at some absurd rate.

yes of course how did i ignore to comment. i said

> It is a protectionist / anti-tax evasion measure primarily

He's saying that this tax exists because large tech companies are in a position to easily evade the taxes that most businesses have to pay.

Foreign business which are not internet based pay taxes. Your point is irrelevant.

Foreign businesses that deliver products and services from local branches, without IP value shifting - pay enough taxes to not be a problem.

> All of those can be applied to any company however.

And they tax any company that fits the profile, be they German, Japanese, Chinese, French, or, god forbid, US-American.

> By this logic, they should add a +3% tax on every foreign business.

That's precisely what a tariff is.