The International Access Model
Tax access, not domicile. Tax havens become irrelevant overnight.
Foreign mega-companies pay for access to American customers — no more hiding in tax havens.
Today, big companies move their headquarters to tiny islands to dodge taxes. Under this plan, it doesn't matter where the paperwork says they live. If 20% of their sales happen here, then 20% of their company counts as American — and they share their growth on that piece like everyone else. Refuse, and they lose access to American customers entirely.
The domicile shell game
Multinationals relocate headquarters to Ireland or Bermuda, route profits through letterbox subsidiaries, and pay near-zero tax on enormous American revenue. Every attempt to chase domicile has failed because paper can move faster than law.
Market Access Apportionment
The AST ignores where a company is headquartered and focuses on where the revenue comes from. Access to 340 million American consumers is the most valuable commercial privilege on earth — and the AST prices it.
Want to dig deeper?
The key numbers, at a glance
Global corporations are taxed by Sales Factor Apportionment: Taxable Equity = Global Equity × (US Sales ÷ Global Sales). Where a company is headquartered stops mattering — what matters is access to the American consumer.
Formula
Equity × US/Global Sales
Sales Factor Apportionment
Tax Havens
Obsolete
Domicile is ignored entirely
Compliance Path
US Subsidiary
Book-value growth of the US entity
Refusal Penalty
100% tariff
Market Access duty
What exactly is broken today?
- Profit-shifting drains hundreds of billions from the US base annually.
- Domestic companies that can't relocate subsidize those that can.
- Enforcement chases paperwork across dozens of jurisdictions.
How the fix works, point by point
- Taxable Equity = Global Equity × (US Sales ÷ Global Sales).
- US Subsidiary Rule: parents may designate a US legal entity; the tax applies to growth in its book value — avoiding WTO extraterritoriality claims.
- The Fallback: refuse to incorporate a US subsidiary and a 100% Market Access tariff applies.
Case Study: The German Auto Giant
A German car company has a Global Market Cap of $100 Billion and sells $20 Billion of cars in the US annually. US Sales ÷ Global Sales = 0.20, so the AST deems 20% of the company's equity ($20 Billion) to be American Equity. If the company's value grows 10%, the Trust claims 40% of that growth on the $20 Billion slice — paid in-kind, like every other AST liability.
Why this survives trade law
Rather than taxing the global parent directly — inviting WTO disputes — the US Subsidiary Rule taxes the growth in book value of a domestic legal entity the parent itself designates. The structure is jurisdictionally clean: every nation taxes its own domestic entities.
What Would Your Raise Be?
See the Compensation Preservation Protocol (CPP) work for your own paycheck
The US average employer contribution is ≈ $15,000/year for family coverage — money you earn but never see in your paycheck.
Today
$50,000
+ $15,000 hidden premium
Your New Cash Wage
$65,000
an immediate $15,000 raise
Year 0 — Total Comp Freeze: the OTV certifies your Total Compensation Load at $65,000.
Year 1 — Mandatory Conversion: private premiums are abolished; the Fair Labor Standards Act makes the certified baseline your new minimum cash salary. Your employer’s costs don’t change a penny: $0 net.
The Wage Clawback Clause: an employer who pockets your $15,000 instead faces the Unjust Enrichment Tax — 100% of retained savings plus a 20% punitive surcharge, a $33,000 penalty. It is mathematically more expensive to steal the savings than to pay you.
More from the Shareholder Trust
- The Autopilot Thresholds
These rules only kick in above $29 million — and they can never creep down to you.
- The Legacy Savings Credit
Money you already paid taxes on will never be taxed again. Period.
- Engine A: The Sovereign Equity Fund
When big companies grow, the country gets a share of the new growth — paid in stock, never cash.