Culpable? No. Its not well known, but large multinationals actually get ("opinions", "guidance", etc.) from their tax authorities ahead of the implementation

Culpable? No. Its not well known, but large multinationals actually get ("opinions", "guidance", etc.) from their tax authorities ahead of the implementation of a tax scheme. The polemic in the press is that the tax authorities 'uncovered' a scheme. This is more-often not the case.