That's exactly right. Corporations need the law to be as predictable as a computer program, so they can find exactly where the loopholes are and slip through them. I'd be surprised if American politicians didn't make laws this way on purpose.
A law that says "you aren't taxed on money you send to overseas subsidiaries" is trivially gameable. A law that says "don't evade tax" is not, so corporations hate not knowing which side of the blurry line they're on. An ethical corporation (as if that exists) would just stay clear of the blurry region and have no problem.
A law that says "you aren't taxed on money you send to overseas subsidiaries" is trivially gameable. A law that says "don't evade tax" is not, so corporations hate not knowing which side of the blurry line they're on. An ethical corporation (as if that exists) would just stay clear of the blurry region and have no problem.