They'll figure out an alternative. eg, Liechtenstein only has 2.5% corporate tax rates for IP & royalties. So create a shell there, sell it your IP, and then license it back.
> U.S. IP-heavy multinationals now employ a quarter of Ireland's private sector workforce,[28] pay 80% of Irish business tax,[29] pay 50% of Irish salary tax and VAT,[30] and create 57% of economic value-add.[28]
Doesn’t that mean Ireland is fucked in 2020?
[0] https://www.nytimes.com/2017/11/06/world/apple-taxes-jersey....
[1] https://en.wikipedia.org/wiki/Double_Irish_arrangement#US_mu...