"Hence the question of why are countries not changing the rules so the large multinational companies cannot achieve it."

I don't know. Probably some combination of cronyism, status quo bias, and the problem being very difficult to solve? Also it wasn't really front of mind in a big way in people's day to day political thinking in the US until about 5 years ago.

  "but is there anywhere that this is true?"

It was a hypothetical, I was trying to provide a what-if analogy. I don't know if it is true or not true in itself.

  "If the argument is that society needs to start collecting tax on wealth and forcing sales of assets, then so be it, but it should be stated as such."

That's some people's argument, but not mine. My only observation is that the company tax as it is currently implemented is extremely regressive. I'm not against regressive tax per se, but it's too regressive in this case. If large and small companies paid the same flat rate, I'd be pretty happy. How to achieve it, I don't know.