Who's to say they are not upset at megacorporations?
However, I don't see them being upset at anyone. In Serbia, I fully used similar benefits before they were forbidden, but I never considered this to be "fair": it was simply available for other reasons (avoid bookkeeping overhead for tiny businesses) and my foreign contractor (really, employment) relationship fit in just well. Yes, it was 100% legal, but it would be disingenious to claim how a local employee making similar tax and social security contributions was making roughly 5 times less net income is "fair". State was certainly benefiting from me exporting services, but not 5x as much.
When it became abused by local companies, those independence provisions were added in, effectively prohibiting it, but I wasn't "upset" even though it meant a larger tax burden and a more complicated setup (an LLC I am employed in).
However, I don't see them being upset at anyone. In Serbia, I fully used similar benefits before they were forbidden, but I never considered this to be "fair": it was simply available for other reasons (avoid bookkeeping overhead for tiny businesses) and my foreign contractor (really, employment) relationship fit in just well. Yes, it was 100% legal, but it would be disingenious to claim how a local employee making similar tax and social security contributions was making roughly 5 times less net income is "fair". State was certainly benefiting from me exporting services, but not 5x as much.
When it became abused by local companies, those independence provisions were added in, effectively prohibiting it, but I wasn't "upset" even though it meant a larger tax burden and a more complicated setup (an LLC I am employed in).