They aren't necessarily evading taxes. When you participate in an ISA or pension program, you are using the tax code as intended. When a film production compa

They aren't necessarily evading taxes. When you participate in an ISA or pension program, you are using the tax code as intended. When a film production company decides to film in a given location due to favorable tax credits, that's using as intended. When multinationals set up shell companies in Ireland, the Caymans etc. whose sole purpose is redirecting revenue to avoid taxes it's arguable that in many cases this is evasion rather than avoidance. To the point that there are countries going after companies for back taxes related to some of these schemes now that its been made public and obvious that there were no 'real' business activities occurring in those locations other than minimizing taxes.