Epicycles or the concept of circles within circles, the prime mechanism used to make the Ptolemaic earth centric system a viable enterprise. certainly applies when analyzing the "scientific" approach of how Silicon Valley escapes the taxman by turning dollars into bits in moving monies from one country to another to avoid paying their fair share 24/7 in the same fashion epicycles were used to explain a flawed scientific system lasting for over 1200 years.
For sheer ingenuity, you can’t beat Silicon Valley—especially at outsmarting the tax man. By selling intellectual property rights to sock-puppet subsidiaries, tech giants shift profits to low-tax nations like Ireland. But that’s just a start. Sublicense the IP to a second Irish unit that books global sales, have entity B pay onerous royalties back to A (wiping out its earnings), then show that A is headquartered in the Caribbean, making its royalty income untaxable in Ireland. Slick! Only problem: Until the IRS gets its cut, the companies can’t bring the cash back home to use it. Hmm … not so genius after all.
Bermuda, the Caymans and Singapore, the perfect places to stash cash shows just how easy it is to move bits instead of dollars to said locations when it comes to maximizing profit 24/7 while stiffing the US in the process. Hell of a way to do business, right?
Epicycles writ large :)