Right, it's what corporations do. It's not a Ballmer or Microsoft thing...though this _is_ Slashdot, so I guess everything digresses into Microsoft bashing.
"Forbes reports that Google has joined the ranks of Microsoft, Dell, Intel and others who are reducing their tax rates dramatically by crediting profits to new Irish operations. Ireland offers a tax exemption on patent income and a rock-bottom corporate tax rate of 12.5%, compared to 35% in the US."
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http://www.techdirt.com/articles/20051214/1541223_F.shtml ]
I'd bet many other multinational companies do this as well.