And for failure--like the attempt to make employees negotiate prices for intracompany goods and services as if they were individuals in a market economy.

FORBES: Magazine Article

In 2006, the agency signed off on a 2003 intracompany transaction that moved foreign rights to its search technology to an Irish subsidiary managed in Bermuda called Google Ireland Holdings.

FORBES: Google's Tax Investigation

By shifting income from high-tax to low-tax countries through transfer pricing, using hybrid entities that are treated as corporations in some countries and flow-through entities in others, stripping profits from high-tax countries through intracompany financing, repatriating under favorable tax conditions, and other tax avoidance mechanisms, multinationals mitigate the impact of being headquartered in a high-tax state.

FORBES: Are US Companies Paying Too Much Taxes?