All those opinions regarding avoidance vs evasion, and change the laws, handily ignore the fact that Governments are national and corporations are supra-national. This creates a race to the bottom, handily won by Ireland, Isle of Man and other havens.
The reality is that we cannot blame the law-makers for entities that are out of their control. The solution would require a UN equivalent of the HMRC and we know how effective THAT would be.
So yes, I do blame the management of the companies for their failure to recognise that their pursuit of profit, whilst legal, is entirely immoral and unethical. The public recognise unethical and inequitable actions when they see it. Even if they are in situations that are not covered by statute !
The problem lies with people (yes you DB) who tell us that we cannot blame the companies for acting unethically, because they are not compelled to. We should hold them to a higher ethical standard than HMRC Regs.
How can we do this ? Hard one... I have a few ideas
Public vote with their feet after name and shaming
Exclude companies domiciled in tax-havens from procurement processes in both Govt and Private sectors
Introduce turnover taxes for companies domiciled in tax-havens
Make lobbying by said companies a declarable interest
Co-ordinate with our EU neighbours on good-actor suppliers and vendors