Government makes tax laws. Those laws are tested in court. Government tax departments tend not to prosecute for non-payment of tax unless it's a flagrant example of tax evasion, because court cases are complex and expensive. Prosecuting Google would take many years and be very expensive.

When a bunch of companies start misusing tax laws the tax authorities will tell them that it's wrong, announce how they'll regulate that bit of tax law in future, and reclaim a bit of unpaid tax. The companies can challenge it in court if they wish.

Non-payment of tax exists on a scale, with normal and expected tax planning at one end, probably legal (the accountants and lawyers claim it is) tax avoidance through to outright tax evasion.