> ... force American tech giants to pay taxes in the countries where they make their sales.
But that there is the rub: where is the sale taking place? In Ireland? In the US? In France? Or neither? Or all of the above?
In truth the Internet doesn't care about country borders and consequently, neither do most people when it comes to buying and selling.
I don't really see an end to this kind of problem which is a particular problem for sales of non-physical, ethereal goods.