People get paid a lot of money to make those sort of thing go away. You'd get a situation where MegaOilCorp was making Ł1bn in oil profits but then their toilet cleaning services would be provided by MegaBogCorp (not provably connected) of Luxembourg who's just happen to charge Ł999m to keep the porcelain shiny. Oh look, our oil company makes no money in Scotland, bye bye tax revenue.
can't Scotland just insist on being HQed in Scotland to solve that. I.e. Tax penalties/insentives. I assume that is the plan. And it is a small change to make to have access.