[tomxor]

Law is not just a set of confining rules like a programming language, exploiting loop holes has moral consequences.

Corporations are run by humans, some of those humans must ultimately answer for crimes of tax evasion. Just like the VW executive who is currently doing prison time for other corporate crimes (technically their vehicles passed the required tests).

Some people would prefer more than this to prevent scapegoating. i.e corporate death penalty... liquidation selling off the assets to the competition, dividing the result between the parties (government, citizens etc) defrauded or harmed. Unfortunately this will never happen with this size of company due to the impact it would have on the economy. The best we can hope for is government intervention, i.e impede company freedoms in proportion to it's crimes, much like a criminal record hurts an individual's job prospects. This would also make strategically immoral profit less attractive (Think of the Fight Club car recall equation).