Must be nice being a multinational corporation, getting to chose how much taxes you pay and where you pay them...
On a related note:
Seriously, in my opinion if an entity can declare in the USA (for example) earnings and other stuff as its own, borrow money using it as collateral, and decide how that $$$$ or stuff is used, then that entity actually owns the stuff and should pay the relevant taxes.
So many corporations are saying to shareholders and everyone else that the huge profits are theirs and yet turn to the tax dept and say no they didn't make any profit - the profits belong to some company in Ireland or wherever else. In my opinion that's fraudulent from an ethical point of view.
Say you tried to do the same thing - declare some $$$$$$ income in official public announcements/filings to everyone, borrow money using that income, order "unrelated people (who somehow have similar names as yours)" to use that income to buy stuff. Do you think you'd get away with telling the Tax Dept that the income isn't yours and you don't have to pay taxes on it?
Maybe this would cause some companies to fully move out from the USA to other countries. But at least they would no longer benefit from what the USA provides without paying their fair share.