I guess the country where the actual profit is booked (i.e. Ireland) will allow these payments to be deducted from the gross profit, before taxing. But you're

I guess the country where the actual profit is booked (i.e. Ireland) will allow these payments to be deducted from the gross profit, before taxing. But you're right. A business selling airline tickets online from Ireland, running on razor thin margins, will pay a lot of tax. A business selling software licenses at 90% margin will pay very little.