[aidanf]

> This is about countries, like Ireland or Netherlands, with 0% corporate tax rates.

Ireland's corporate tax rate is 12.5%. It is one of the lowest in Europe but certainly not 0%.

[pjc50]

https://en.wikipedia.org/wiki/Ireland_v_Commission : it doesn't matter what the headline rate is, it matters what the effective rate is.

> "selective treatment allowed Apple to pay an effective corporate tax rate of 1 percent on its European profits in 2003 down to 0.005 percent in 2014."

Tricks include transfer pricing; company A charges company B an arbitrary number to reduce company B's profit to zero (so it pays no tax) but this gets classed as exempt in company A.

[hogFeast]

That is the rate for Irish corporations, not foreign ones. Ireland, Netherlands, Luxembourg all negotiated bilateral deals with individual corporations so their effective tax rates are, at most, 3%.