This is exactly what the discussion regarding digital sales is about. Apple has set up their store in Ireland even though it is an American company. They have people employed in Norway and sell to Norwegian customers but pay no taxes as sales are made through Ireland.<p>I expect that a company pay taxes where they realistically operate. I don&#x27;t think it&#x27;s fair to set up shell companies in countries where they have no real operations. A company uses a lot of state resources that are paid through taxes. Without contributing they are cheating the rest of the people in a country.