Seems obvious to me.

I sometimes wonder if I'm just not "getting it" - or whether perhaps I'm the only one who is getting it.  The feeling has cropped up again watching the Public Accounts Committee grilling Google, Amazon and Starbucks about the corporation tax they pay - or rather don't - in this country.  Now come on - if you were a large corporation operating in many countries, all with different rates of business tax, where would you choose to arrange things so that you paid your taxes?  In the country with the lowest rate of tax, obviously.  So if we were to reduce corporation tax to a rate below these other countries, we would have these multinationals beating a path to our door to pay their taxes here.  Isn't it that simple??