Whether countries should unite and maximize the overall tax incomes or not?

There are many cases around the world about tax probe. Recently Europe is investigating into Apple's tax probe case and there have been many such investigations and there will be definitely more cases and more companies will be investigated. The globalised business corporation system and network make individual countries and governments more difficult to collect and judge their right proportions of taxes. As companies are able to transfer their profits across countries within their global corporation systems, governments are very difficult to tax companies directly, thus they are finding ways to tax companies indirectly; however, many of these taxes are transferred to customers as companies can increase their prices. Although the revenues of the companies will be affected by these indirect taxes, as the revenues decrease the tax incomes of the governments are not likely to be increased significantly.

If countries can cooperate, I can see that the overall tax incomes will increase to a significant level. However, they are not cooperating is because once they collect tax incomes, they cannot find a redistribution of these tax incomes among all countries and governments that all countries and government would accept. Unless the distribution could increase all governments' cooperate tax income levels, which should be impossible. Because if possible, there is no room way for firms to play the system. Moreover, some small countries do not have big enough markets for firms to generate large revenues for them to collect large corporation taxes, but under the current system, they could use the system and lower their tax levels and collect huge corporation taxes, as the firms transfer their global profits to these small countries with lower tax rates.

Therefore, the large countries with large markets for firms to generate large revenues may have the intentions to cooperate as through corporation they can gain higher tax incomes; meanwhile, some small countries do not have the willingness to join as they would not be possible to gain as large tax incomes as their current incomes.