and its not on top of of taxes, its based on sales, not profit, its part of the ceo corps costs, then you tax whats left, ceo's endup paying countries resourses, (the 40% mentioned above,) then taxes, then an enterprise tax... so setting your taxes to 0 is the best way to invite ceo corps to build or relocate to your country, not always, but in general a president can make more money by 0% tax, and all ceo corps, than state owned corps...