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There are 2 Apple data centers being built in Denmark, and rumors of Google and Facebook ones as well.

As for the rejection of the tax, i honestly think it has more to do with avoiding double taxation.

Company taxes are at 22% in Denmark.

Denmark already collects 25% VAT on everything sold. If a 3% tax was to be imposed on "tech giants", it would ultimately end up being passed on to the consumer, effectively increasing retail price by 3% or more (depending if it's calculated as cost+28% or cost+3%+25%)

In the end it fails to accomplish the goal of forcing companies to pay local taxes instead of transferring them to wherever they can pay the least taxes, and instead drives up sale price and ultimately inflation.




Its a revenue tax not a sales tax - easier to enforce and less problematic legally than forcing profits to be booked locally.

and its not clear how paying taxes on local profit would have any more effect on consumers than taxing revenue




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