You are making a distinction that doesn't exist. What you might consider a complicated loophole might be what every company with a CPA considers standard practice. Just because it's not obvious to a layman doesn't mean it's not the obvious standard operating procedure for corporate taxes. They are both "avoidance" in the same way, which is taking advantage of specific provisions that benefit that tax paying entity.

It's the same with the mortgage interest deduction. You avoid some level of taxes as a homeowner by deducting your mortgage interest. Until you have a house and need to do so, it may seem like some weird loop-hole in the taxes, and when you have a house and use it, it's just something you do every year.

Don't expect a multi-national company worth hundreds of millions or billions to view the tax system as being as opaque and complicated as it seems to an individual. Their situation is vastly more complicated than an individuals, and their capability to navigate the tax system is vastly higher as well with multiple CPAs on staff or a large firm hired, so they can take advantage of those provisions put into the system specifically for them.