> Which jurisdiction to tax large companies in, even without doing the double Irish trick, is complicated Certainly, but many of the tricks involve licensing I

> Which jurisdiction to tax large companies in, even without doing the double Irish trick, is complicated Certainly, but many of the tricks involve licensing IP between subsidiaries in different tax regimes. So create an IP tax. Declare the value of your IP and pay an annual tax on it. If you ever go to court to claim infringement, this is the maximum value you can claim.