Correct. And they do so by working within the cross-national legal frameworks, and the Netherlands lets them get away with this because they want (to torture th

Correct. And they do so by working within the cross-national legal frameworks, and the Netherlands lets them get away with this because they want (to torture the analogy) the Starbucks subsidiary to be doing business at all in their country, and they fear if they started taxing name royalties Starbucks would pack up and leave, taking their franchise rights and the jobs they bring with them. ... and that's before we even touch on the ethical framework around which anybody gets to charge any taxes at all on "right to a name;" the companies we're talking about are already paying sales tax, real estate tax for land, payroll taxes, etc., etc., etc. ... it comes back to the ethics and morality of "Can you tax intangible goods" in the first place, and that's where things get really exciting. For what is the value of a piece of software, and how do you measure it? ;)