Corporate Tax Evasion

Yep, it has. And I think your article gets right to the heart of the matter here: There are so many ways to come up with a figure of your total profit before tax that the amount of tax owed, certainly for any specific year, is a very loose figure. If there is no "right" figure, then there can't really be any "wrong" figure. And hence the inevitable temptation to reduce that figure as much as possible, without any real moral embarrassment.If you are a multinational, and one country presents you with a much lower tax bill than another, then it seems simple common sense to arrange your company such that you take advantage of those lower tax regions.You are still paying tax, sometimes perhaps not much less than you would if you paid it all in say the UK, but you are still paying a bit less. The issue is that country X sees that tax revenue and not the UK.Obvious solution? One World Government. Simples

The article mentions that much of the Google profit ends up in Bermuda, which has no tax! All you need to do is ensure that your operation in Bermuda is charging a healthy fee of some form to your Irish and UK operations, which substantially reduces your profitability in those areas, whilst hoisting it considerably in your tax-free haven.The problem is that such fees can be perfectly legitimate. It is difficult to judge a fee as unjustifiable just because as a "side-effect" it very effectively transfers the tax burden from a high-tax state to a low-tax state. And that is the quandry facing the HMRC and other tax offices.