The Economist posts a fascinating story about Ikea's corporate structure.  I don't see anything immoral in the way that Ikea's founder and stakeholders have sought to maximize, among other things, their tax efficiency.  Nor did I see anything wrong with U2 moving to Amsterdam a few years back.  But I do think these examples give us an insight into the nature of taxes in general.  Rational, reasonably intelligent people will seek to minimize their tax bills.  The more complicated a tax code becomes, the more convoluted rational people's activities will become to accomplish their goals.