[ckris]

That is more one type of tax, being punitive taxes. Laws used in tax avoidance are generally designed to make things easier. The flaw isn't usually in the host country (the US is sort of an exception), but more a feature in the tax haven. A simplistic version would be that you say "we shouldn't pay tax here, but there" and then you don't pay much tax there either, because the tax haven is in on it. But you can argue that there are many parties also in the host country who are just as in on it. There are just plenty of people who support that powerful people shouldn't pay much tax, and sometimes they manage to convince everyone else.

But overall you can't really stop anyone doing almost anything. If people don't want large companies to pay taxes, or favor property values instead of building more housing, or reward working in finance instead of engineering so be it. Just don't come and complain a few decades later when everyone is greedy and things are falling apart. Because if moving money around is the way to make money successful companies are going to be just as good at that as anything else.