He seems to understand it to me, but then I know considerably less about infosec than I do about economics.
I’m not sure I’m parsing this correctly, but it absolutely encourages companies to behave in a way that’s not beneficial to collecting tax revenue. That’s a consequence of the banking and corporate tax lobbies. When you say hosts, do you mean the countries where they actually operate the bulk of their enterprises or the countries where they incorporate investment subsidiaries to avoid taxes?