I think it is wrong to simplify it in this way. It isn't just a question of a country's tax code and tax rates or corporation tax piracy, but a combination of t

I think it is wrong to simplify it in this way. It isn't just a question of a country's tax code and tax rates or corporation tax piracy, but a combination of them: http://en.wikipedia.org/wiki/Double_Irish_arrangement#Dutch_Sandwich http://en.wikipedia.org/wiki/Double_Irish_arrangement#Dutch_... (That said, I'd love to see the world's longest tax code, the UK's, simplified). A multinational's access to resources and ability to exploit tax systems internationally is at the least unfair to smaller national businesses, and you could say to nations as a whole. Either we need to admit that corporation tax is dead and we need to tax end points like transactions or consumers, or we need to admit that unilateral taxation is dead and we need to collaborate internationally. Centuries old thinking about business and tax does not apply in globalised business - and that includes your own, which would just provide a race to the bottom and would achieve little.