We are mostly talking about massive multinationals who have entities in all countries they do business as they hire sales people etc but then funnel all the pro

We are mostly talking about massive multinationals who have entities in all countries they do business as they hire sales people etc but then funnel all the profits out of the country to Ireland and offshore entities. A SaaS in the UK selling something to someone in France is unlikely to have an Ireland -> Bermuda transfer price setup and will pay sales taxes in France and corporate taxes in the UK.