https://en.m.wikipedia.org/wiki/Dutch_Sandwich
> Ireland has the BEPS tools to enable US IP-heavy multinationals to reroute global profits into Ireland, tax-free. The Netherlands then enables these Irish profits to get to a classical tax haven (e.g. the Cayman Islands or Jersey) without incurring EU withholding tax.
I empathise with your the confusion - corruption has enabled these companies to construct confusing and elaborate ways of avoiding their fair share of taxes.
But these are the actions OF THE STATE, not of said companies. Oh and if you think rerouting profits through Ireland is scandalous you should check out Royal Dutch Shell and their tax deal. And it's not just the Netherlands that does that, presidential Total does the same. And BP. But please don't think this is limited to oil companies, they're just the biggest fish in the pond. Their profits and payouts make Google look like a children's bank account, and WHO they go to is very telling.
https://www.reuters.com/article/global-oil-tax-havens-idUSKB...
States themselves, the people that make up the state, want to avoid taxes even more than multinationals do. You want this to stop? Your enemies are Royal Families, presidential Families (in France), dynasties in supreme courts of countries in the EU, political parties, ... these sorts of people. When it comes to payouts, by the way, these state companies make FANGs look like children's bank accounts.
And I would like to point out one major difference: these multinational billionnaires have at least done something for us, however ambivalent we may feel about their ethics. Dutch Royals have NEVER dug up any oil or so much as initiated a single green initiative at Shell. They have abused their power to get shares of these companies, and that's the sum total of their contribution. There is no ambivalence about ethics here: the people benefitting from these state cash cow companies have never contributed anything at all to these companies, nor do they intend to.
I'm not sure one can consider it corruption, per se, rather it's tax competition on the part of smaller EU states.
To my mind, it's not that the countries are being bribed by companies, rather that the laws attract a (far too small proportion of) global/EU revenue to be taxed in their country.