"Ob Apple oder Starbucks: Viele amerikanische Konzerne sparen in Europa Steuern. Das soll eigentlich bald vorbei sein - doch Washington droht offen mit Konsequenzen, falls Brüssel die US-Firmen hart anfasst."

http://www.spiegel.de/wirtschaft/unternehmen/warum-die-usa-der-europaeischen-union-mit-...

Wie dies ausgehen wird, kann man sich vorstellen ...
(siehe auch BNP Paribas 9 Mrd. Strafe für Geschäfte mit Iran & Kuba, VW Mrd. Dieselspass in USA, ...)

Zu BEPS (Base Erosion and Profit Shifting) gibt es diese brauchbare Zusammenfassung:

"Revelations of the extent of tax avoidance by multinationals based
on exploitation of the arm’s length system prompted a rear-guard
action by the OECD described as the base erosion and profit shifting
(BEPS) programme but the programme deliberately avoids any principled
re-examination of norms underlying the international tax regime or any
consideration of a shift from residence to source-based taxation."

The Troubling Role of Tax Treaties, by Kim Brooks (Dalhousie Dalhousie
University – Schulich School of Law; Monash University – Faculty of Law;
and Richard Krever, Monash University – Department of Business Law &
Taxation, July 1, 2015.
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2639064

Das Double Irish Dutch Sandwich lässt grüßen!
http://www.nytimes.com/interactive/2012/04/28/business/Double-Irish-With-A-Dutch-Sandwi...

Google 2.4% Rate Shows How $60 Billion Is Lost to Tax Loopholes
http://www.bloomberg.com/news/articles/2010-10-21/google-2-4-rate-shows-how-60-billion-...