The issue is that the governments offering tax evasion to corporations are smaller countries that use their evasion schemes as a competitive advantage against l

The issue is that the governments offering tax evasion to corporations are smaller countries that use their evasion schemes as a competitive advantage against larger countries. The incentive for a big country like the US is to make these companies pay their domestically accrued taxes, but the incentive for a small country like Ireland is to attract these companies to come open offices and do business locally at all. These companies have tricks to avoid paying taxes, such as creating a parent company in Ireland that owns all of the intellectual property, then making the actual Apple or Google in the USA rent the intellectual property from that Irish parent for the cost of all of their revenue. Thus to the US company, they paid 100% of their revenue as the cost of doing business and have 0 tax. Then to the Irish company, they can essentially launder this revenue into being almost completely tax-free. For the record, the "Double Dutch Irish" has been closed, but there will always be another Caribbean country or looked-over European country willing to offer major benefits to a multinational in exchange for an office and some local hires. After all, why should a small country care if a multinational isn't paying taxes to another country far away?