I take your point. But what may seem ambiguous to a corporation is not at all ambiguous to most citizens – myself included – who tend to see such tax structures

I take your point. But what may seem ambiguous to a corporation is not at all ambiguous to most citizens – myself included – who tend to see such tax structures as an underhanded way to game the system. To frame it in more pragmatic terms, deploying these tax structures may hurt a company more than it helps due to the opprobrium they attract. Of course it's difficult to quantify the effects of bad press. But not all decisions should boil down to a cost-benefit analysis – what's wrong is wrong.