A book is exactly the wrong sort of example because publishers don't generally own the rights to the book, authors do. So the argument is that if I own, manufac

A book is exactly the wrong sort of example because publishers don't generally own the rights to the book, authors do. So the argument is that if I own, manufacture, and distribute a product or service that I shouldn't be able to dodge paying taxes on it by establishing a wholly owned sham company off shore and transferring the "ownership" of some product to that sham entity and then assign all the profit to that entity thereby making it a "foreign profit" which is only taxed when repatriated. Apparently, this is going on not only with products sold outside the US but also products that never left the country. It has nothing to do with double taxation.