Yes, it’s easier for businesses to relocate than people. This is an issue of physicality, not morality. If we drive into the specifics, it’s not hard to illustrate that businesses are fundamentally different in nature than people. My point is that tax avoidance is commonplace for individual returns as well.

The solution to all of this is to fix the tax code to represent what we actually intended, not blame those who are following the rules.

Tax is simply math, calling tax avoidance immoral is as silly as calling encryption immoral.

It's not like the law makers are unaware of the loop-holes, but by making the rules more complicated you increase the cost of doing business, to the degree that you benefit from economy of scale, meaning the big companies still wins.

You'll find that many rich folk are non-doms in the country they reside in for tax purposes also.