America was only actually relevant to their point because it is not Italy. Ireland is also not Italy so their point works equally well with America replaces with Ireland.

I thought they mentioned Ireland because of the recent Apple EU tax ruling. Google is also using the Irish tax avoidance strategy.

https://www.icij.org/investigations/paradise-papers/top-eu-c...

https://en.wikipedia.org/wiki/Ireland_as_a_tax_haven