Yes, I would say that legally reducing one's taxes is not immoral.
>By necessity the law does not (and cannot) cover every single aspect of human behavior.
Yes, but in the case of tax law, the complications are created specifically to allow loopholes, and/or to allow the government to not have to transparently state costs. I would posit that any goal of tax deductions is more transparently accomplished by the government spending the cash outright and having to account for it.
>Just because what IKEA is doing is legal does not make it right.
In the context of tax law, I think it's all fair game. If the people want to close loopholes, then close them for everyone. As a business, I'm going to do whatever I need to maintain a competitive advantage. As a voter, I'm going to support legislation that levies taxes according to the quality of life I think people should have in society.
As far as where the ethical line is, that is a very complicated subject not conducive to generic discussion. But I am extremely certain that “we configured our multi-billion dollar international furniture business as a non-profit” is certainly well on the wrong side of the line. We can discuss other scenarios in their appropriate context, but the existence of other grey areas does not excuse the unethical behavior of IKEA here.
I do wish legislators would get their <explicative deleted> together and fix the tax code so that IKEA will pay their fair share, but condemning them for their behavior is a necessary prerequisite to that change actually happening. One can’t chastise other citizens for complaining about unethical behavior and suggest that instead someone else should change the law, that makes literally no sense. I have no direct capability to change the law, and it’s incoherent of you to tell me to stop complaining about it until the law is changed.