Comment by AnthonyMouse

Tax avoidance and tax evasion are defined terms and the distinction between them is that the first one is the set of things that are legal. Some of these are obviously legal, like buying an electric car so you can get a tax credit you're eligible for if you buy an electric car. But companies will try to find and use all of these, including the ones that go right up to the line of what's allowed.

The actual problem is that tax codes are complicated enough to allow this game to be played. You want to try to assign the profits of a multinational supply chain to a particular jurisdiction and then end up surprised it ends up somewhere with low taxes? The premise is wrong. All of the revenue is somebody's profit/income. Just tax revenue where the final product is sold, allow deductions for cost of goods sold when the tax on that portion has already been collected by the supplier and stop having any other taxes that give the accountants complicated rules to game.