@ynu - Ireland is at 12.5% (for trading / investment income) and 25% for operations income (see wiki and IDA links below):
And Holland is at 25% (with the exception of the first EUR200K which is taxed at 20%)...
At such levels, all that money HAS to come back... There is no STABLE and DEMOCRATIC first world country with rates under 20%, hence the USA is the most attractive tax shelter right now...
https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-corporate-tax-rates.pdf
https://taxfoundation.org/corporate-income-tax-rates-around-the-world-2017/
https://en.wikipedia.org/wiki/Corporation_tax_in_the_Republic_of_Ireland
https://www.idaireland.com/invest-in-ireland/ireland-corporate-tax