Zsion Bill ZB00000 Inter State Taxation

How can we tax so called multi national enterprises fair and just?

The surplus or added value (deutsch mehrwert oder wertschöpfung) of all used ressources, capital AND human labour, by any daughter should be estimated at least half of the average of the mother or the entire enterprise.

It seems not reasonable and must not be that any enterprise may push more than half of her average earnings before tax to the state, where she pays the least or minimal taxes.