I think you're misunderstanding the flow of money here. No one is opposing sale of goods and services in another country. They're opposing booking the profits in a third, unrelated, low-tax country.
It's like the French vineyard sold all their wine at cost to an Irish holding firm, which then sold it at a markup around the world and booked all the profits. Except the vineyard also owns the holding company.
Neither the Montana buyer nor the French manufacturer are in Ireland, but that's where the money winds up and taxes paid.
It's like the French vineyard sold all their wine at cost to an Irish holding firm, which then sold it at a markup around the world and booked all the profits. Except the vineyard also owns the holding company.
Neither the Montana buyer nor the French manufacturer are in Ireland, but that's where the money winds up and taxes paid.