I agree that it is not very clear - which is why I wrote "are often considered" etc. Also the Apple example was brought up to explain a nations' interest in low

I agree that it is not very clear - which is why I wrote "are often considered" etc. Also the Apple example was brought up to explain a nations' interest in low tax rates, not about whether they're legal or not. Parent was the one making definitive claims about fraud and illegal actions.