yes, that also happens. this is one area that the US makes extremely difficult for its tax persons, and even large US companies can only do these economically u

yes, that also happens. this is one area that the US makes extremely difficult for its tax persons, and even large US companies can only do these economically unsubstantive transactions on their offshore earnings (unless it relies on lying). So there is a lot that other countries can try to legislate where the Double Irish With a Dutch Sandwich and other permutations have limited efficacy. from your country's perspective, I don't know.