Sampling from https://www.nytimes.com/2018/09/20/business/netherlands-tax-...:
Of Nike: “ The sports apparel maker used a common, legal method of shifting profits to a tax haven, according to the consortium’s research. First, it allocated ownership of its “swoosh” trademark and other intellectual property to a subsidiary in Bermuda, which has no corporate income tax. Then, its subsidiary in Hilversum paid royalties for the use of the trademarks to the Bermuda unit. The royalties counted as business expenses and in that way avoided taxation in the Netherlands.”
And more generally: “ The Netherlands long justified its laws by arguing that they encouraged multinational companies to establish their headquarters in the country, creating jobs and investment.
More recently, however, legal thinking and public opinion have turned.
Officials in Brussels have accused the Netherlands of violating the European Union’s rules by helping Ikea to shear its tax bill. And polls show that Dutch voters have become increasingly angry at what they see as special privileges for wealthy corporations paying little or nothing — middle-class residents of the Netherlands, by contrast, can easily pay more than half their income in taxes.”