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I think it's Ireland, in Luxembourg we have Amazon, Skype, eBay & Paypal (Paypal has a bank license that's why they moved to Luxembourg according to [1]). In Switzerland they have a research center but it's not their main EU HQ

[1] http://ict.investinluxembourg.lu/ict/paypal

pretty sure it's ireland for tax purposes.
Given that they have at least 3,000 people working in Ireland, I think it's disingenuous dismiss it entirely as for tax purposes.
As well as sales and purchase, employees incur tax too.