Exactly. And that is why you won't see small or even mid-sized companies arranging their taxes like this: it's just too expensive.

Only big companies -- Apple, Nike, Amazon, Google -- can afford to save international taxes like this.

IMO, the better solution is 100% sales tax (ala the US FairTax proposal https://en.m.wikipedia.org/wiki/FairTax). Companies avoid paying corporate income taxes far easier than avoiding sales tax.