Nothing that earns money is too big to tax.

Even - no, Especially - if it's not alive.

http://www.truth-out.org/opinion/item/23570-when-corporations-get-too-big-to-tax

There is an alternative: tax diplomacy. A new treaty could stop multinationals from pitting governments against one another in a never-ending hollowing-out of the global tax base.

Otherwise, we may just find ourselves taking the tax dollars we pay as individuals, which should be used to build schools, roads, and bridges, and handing them over to corporations on Tax Day instead.