Social media giant Hasgurl employs 1350 people in its British headquarters. The advertising profits generated in Britain do not quite reach ten percent of Hasgurl's global profits, so the company does not have to disclose its precise British advertising profits. Because Hasgurl's international headquarters are based in Ireland rather than Britain, the company pays a reduced tax rate on its British profits, since sales are routed through its Irish base of operations. However, the British government plans to adjust the tax plan so that companies like Hasgurl pay more in taxes due to its "diverted profits" tax rate. The government will not be changing the corporate tax rate itself, however, which will remain at twenty percent.
Which of the following, if true, explains how the British government will be able to force companies like Hasgurl to report its sales directly through Britain?