In broad terms, companies are required to pay corporation tax in the country where they carry on the economic activity that generates their profits, not where their customers are located. Many elements contribute to a multinational business’s economic activities including: sales, employees, technology, physical assets and intellectual property. Tax rules need to establish how much of a business’s overall activities should be treated as ‘belonging’ in a particular country. This is different from VAT, which normally depends on the location of the customer.
Oh, and would it surprise you to find out that Ritchie helped with the Reuters investigation?