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Unlike the US, Britain does not charge corporation tax on income earned outside the UK.
However, Bermuda does not charge corporation tax, so the billions of dollars of income Google is able to move into Google Holdings Ireland each year go untaxed.
The Irish companies then send licensing fees to Caribbean havens, which do not charge corporation tax.
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They now charge corporations a fee based on the savings from tax shelters they design and sell.
What troubled Mr. Dolgin's partners was not the tax shelter itself so much as the way he wanted to charge corporations for it.
All of the Big Five accounting firms -- PricewaterhouseCoopers, Ernst & Young, Deloitte & Touche, KPMG and Arthur Andersen -- now charge corporations a fee based on the savings from tax shelters they design and sell.
Republicans contend their tax plans will spark enough economic growth to offset the lower tax rates they plan to charge corporations and some businesses and individuals, but that claim is widely contested as well.
His current proposals — which he promoted during his recent proto-campaign, dubbed "The Dignity of Work" tour — would reward companies for investing in American jobs that pay a living wage and charge corporations a "freeloader fee" when they pay their employees so little that they have to go on food stamps and Medicaid.
Barrett plans to charge corporations for more comprehensive trademark tracking services by this spring.
StatusNet plans to charge corporations about $1 per user for basic service, just like Yammer.
Initially, Kahlon plans to charge corporations a fee to post everything from job openings to women-friendly workplace policies.
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