Because a corporation is not a person? It's a collection of individuals, and if you are taxing all of the individuals fairly why do you need to tax the collective as well?
I feel like this is sliding towards a debate about the virtues of corporation tax full stop, which is a slightly different matter.
I actually think the idea of a moral burden could reasonably be extended to entities such as corporations, but let's put that to the side for now.
At some point in the process a decision was made - collectively, by people - to avoid paying the stipulated rate of tax in countries in which Apple had profited. These people benefit from the educational system in those countries, but they also reap rewards from tax avoidance. The moral burden lies somewhere. Tim Cook would have known about this decision if not played a role in it, in contrast to previous statements he has made. That is the hypocrisy highlighted in this article.
How is that hypocritical? Individuals try to minimize their taxes. So do companies. Except a company isn't actually benefitting because a country is just a collective.
Do you have a child? Do you not deduct that child in your taxes? What about a mortgage? Donations to charity? Etc. etc.
The hypocrisy is that he's publicly taken a principled stance about paying taxes whilst actually going against that in private.
> Individuals try to minimize their taxes.
This is an oversimplification. For example, I might vote for a party that would raise my own taxes, and happily pay those taxes if I thought good use was being made of them.