The choice is between paying $X (say, $10 million) to the government in taxes, where it is never seen again and only indirectly benefits the company (the roads and railroads argument), or "paying" that same money into dirty accounts that, yes, are limited in what they can achieve (i.e. you can't pay dividends from it or engage in capital construction in the name of the company) but can still achieve direct benefits for the company (e.g. paying for negative coverage of competitors' products, lining the pockets of influential people)