Your answer makes no distinction between them so doesn't actually answer the question.
Then the US every decade or so gives a money repatriation tax amnesty, effectively providing huge subsidies to US firms dodging all these taxes.
So the government decided to setup a new tax they couldn't. Can't really blame them.
This is only possible because internet. So, they're imposing a tax on companies that serve French customers via the internet but aren't based in France, so that all companies pay tax again.
Does that make sense?
As soon as you do business,you have to register yourself to the "tax office"..
Now you structure you company in such a way, that the company
pays more money for the trademarks of your partner company, than you make.
Now of course, that is something a small company with 50 people can't do.
So the company with 50 people can't make ends meet, and the company which makes 200 million, continous to make money hand over fist.
The time and costs involved to setup, maintain and enforce such a system would be ridiculously high compared to what it would bring in.
Another answer (still only considering foreign businesses) would be that for companies making so little, the burden could be much greater, hindering their growth (and future taxability).
And that's just from the tip of my head
Actually, this would be unconstitutionnal. French companies meeting the criteria will also pay taxes.
This tax is specifically on revenue that doesn't do that.
(Not that I am a proponent of this tax)
They try fooling around with said laws, but for them it's illegal and they better not get caught.