[gaius]

If an organization is working within the legal confines of the relevant tax systems, exactly what are they guilty of?

It's a philosophical point about the sort of society you want to live in: one were most people do the right thing most of the time, just because it's the right thing, or one in which everyone must be continuously and intrusively monitored and regulated.

Here in England the Queen is implicated in the Paradise Papers. Now technically the Queen doesn't need to pay taxes at all, but even so, she still feels the need to cheat the system anyway. Given that the Head of State, (supposably) appointed by God as a role model for us all to rule by divine right doesn't see any need to contribute towards the NHS, schools, roads, police, the defence of the realm, etc, exactly what moral authority does anyone have to tell anyone to contribute their fair share? "A fish rots from the head down" is the saying, for good reason.

To apply this to universities they're basically saying if you can find a means to cheat in your exams that we haven't specifically banned, you can use it. Whereas I think most people would expect universities to be opposed to all cheating and also to educate their students that cheating is wrong...