First of all, is this true? I mean it's one of the claims of one US presidential candidate.
I suppose that the reason is because IT company can shift their profit to offshore companies.
Why can't normal companies do the same?
Why can't all restaurants set up corporation in Seychelles and pay "royalty" to their Seyschelles company?
What is so special about tech companies that allows them to avoid taxes?
Some source: https://www.youtube.com/watch?v=nzPoDCmYmwI he claims here that tech companies are hard to tax
I also know that Microsoft, Google, and Apple pay very little taxes.
I also know that tech companies do not need infrastructure as much as non tech companies. However, that would make sense if government tax land, or gasoline for example. If government tax income, I do not see why normal companies have a harder time avoiding tax.
We also need to take into account tax evasion. While normal companies often deal with many other companies around, tech companies often deal globally with people around the world. However, I am not seeing that tech companies are evading tax illegally. It seems that they legally avoid paying taxes.