Deductions on personal taxes are intentional provisions to encourage certain types of saving/investment/giving. Weaknesses in tax treaties are not designed to encourage people to repatriate their profits to artificial entities in tax shelters.
Google pretending that sales are made in Ireland (and not by the revenue-targeted local salesperson selling local ads to local eyeballs) in order to enable them to deduct fictitious license fees owed to a subsidiary in Bermuda is not even in the same ballpark.
It's the equivalent of me donating most of my salary to a "charity" created for the purpose of paying my mortgage. I don't think many people here do that, or would consider it if their accountant suggested it.
Google pretending that sales are made in Ireland (and not by the revenue-targeted local salesperson selling local ads to local eyeballs) in order to enable them to deduct fictitious license fees owed to a subsidiary in Bermuda is not even in the same ballpark.
It's the equivalent of me donating most of my salary to a "charity" created for the purpose of paying my mortgage. I don't think many people here do that, or would consider it if their accountant suggested it.