why tax abstract entities at all? Set CIT to 0 and tax the money when it goes to live people if you really have to. People are material and it's them who use roads, police protection and what not. The corps on the other hand are an idea that can uproot and move with few strokes of a pen, good like pinning it down.
I think that, in theory, this makes the most sense. However, doesn't corporate personhood mean that corporations would essentially be getting access to government resources free of charge?
Great, and what about counter-examples like ICE domain seizures?
The ICE seizures were completely ineffective. There were a couple of sites that I accessed that were seized by ICE and both were back up and operating with new domain names (that were easily located via a Google search) within a day. The ones that didn't come back probably were doing something illegitimate and didn't feel that it was in their best interest to return. For sure, the ICE seizures were stupid, and a terrible move by the US. But, I'll take that over the great firewall of China any day.
I also agree that the US can no longer pretend to be a protector of the freedoms of the Internet either. However, I still don't believe that things are going to get any better with the ITU. There must be a reason that countries like Iran and China are pushing so hard for this. Perhaps they believe that they can leverage the ITU in some way to make things easier for themselves to censor their citizens. If these countries are simply seeking independence from IANA, there is nothing stopping them from operating their own DNS servers. They can even still selectively synchronize things from the IANA DNS servers if they choose.
Nothing is impossible for the man who doesn't have to do it himself. -- A.H. Weiler