Just to be fair: 1. Netherlands profit tax rate is 20%-25%, where Germany: 30-33%. Companies, may take advantage of those difference, but it less obvious evasio

Just to be fair: 1. Netherlands profit tax rate is 20%-25%, where Germany: 30-33%. Companies, may take advantage of those difference, but it less obvious evasion than paying 0.005% rate in some tax heaven. 2. Ikea Netherlands has several offices and a lot of employees in Netherlands. They likely provide some services to Ikea Germany. 3. Licensing cost, may have profit component. E.g. I can sell you the franchise for restaurant which takes base cost + some % of your profits. There are far more obvious tax loopholes that should be closed first, before worrying about taxation shifting between developed countries which taxes on roughly same scale.