I think it's besides the point to discuss the specific definition of avoidance/evasion/planning/etc. Also, many countries has a law that basically says that an

I think it's besides the point to discuss the specific definition of avoidance/evasion/planning/etc. Also, many countries has a law that basically says that anything a company does to reduce their amount of taxes without serving a business purpose is illegal. In other words, if don't have a very good reason for why your taxes are paid in the Bahamas when 99% of your sales is outside the Bahamas, it won't fly in court. I think the responsibility is with governments (though I do think many companies act immorally) to provide a fair, simple tax-system and to prohibit and persecute tax evasion/avoidance/etc.