This is worth clarifying because all multi-nationals operate that way. Say Starbucks-France makes 10 billion in profit in a year. Then that year Starbucks-Lux

This is worth clarifying because all multi-nationals operate that way. Say Starbucks-France makes 10 billion in profit in a year. Then that year Starbucks-Luxembourg will send it an invoice saying "You owe us 10 billion for a license to use the name Starbucks". That way SB-France, on paper, made no profit and pays no income tax.