[ryandamm]

No.

Part of what you're paying for is access to the market; furthermore, without this logic, you have a race to the bottom for low corporate taxes (for any companies that deal in IP, which is eventually most nontrivial ones). The result is the tax base from commerce collapses, and the only means to raise revenue for the state is to tax labor (via payroll and income taxes), real property (disproportionately affecting individuals), or consumption (via sales taxes). Not sustainable, so use whatever logic you need to arrive at a sustainable solution.

Not for nothing, 8% of global wealth has been stashed in tax havens. This is a bad thing for the world.