The Belgian case may be irrelevant, but more broadly it is very relevant - Google reduces their US tax burden in the same way.
The fact that corporate entities are able to shift their profits to places with favorable tax regimes mean that the calculations about the assumptions about increased tax receipts from business activity generated by publicly funded research are at least partially wrong.
The fact that corporate entities are able to shift their profits to places with favorable tax regimes mean that the calculations about the assumptions about increased tax receipts from business activity generated by publicly funded research are at least partially wrong.