It's certainly entertaining how these tax evasion schemes force companies 
to make interesting claims about their work force. :-)

I wonder if there is any scientific work regarding the design of taxation 
laws which would prevent or at least decrease the exploitability of 
loopholes.
Maybe the idea of taxing profits is just outdated in a world where IP and 
brandmark licensing schemes allows companies to create almost arbitrary 
profit/loss numbers. (But what would be the alternative? And how would the 
transition from system A to system B work?)

The companies mentioned in the article aren't the only ones cheating, but 
it is certainly interesting that the same companies which are lobbying for 
a renewed tax "break" in exchange for moving their money back into the US 
are claiming that no value is generated overseas.

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