The shareholders of Google own stakes in Google, Inc. which is an American company not Google Ireland. Google Ireland is a subsidiary of Google, Inc. Ultimately the end goal of Google, Inc. is to maximize profit for shareholders. To pretend that Google Ireland is some independent company company that makes its own decisions where to do business isn't particularly prescient in my opinion.

Given the billions of dollars that is building up in parking spaces overseas for major tech companies such as Google indicates to me here that the motivation isn't to re-invest in business overseas but to wait patiently for a tax holiday and repatriate the capital at next to tax free. And this is what I disagree with.

We can come up with all sorts of points and counter points about why our particular positions are correct but my issue is as follows:

1. I suppose that Google has built all these complicated transfer pricing agreements so that they can accumulate capital with out being taxed and wait for a tax holiday to repatriate the capital at next to no cost.

If 1 is true then I believe that this is wrong and Google is not paying their fair share.

Which part of this do you disagree with?