I don't think he is saying that at all. Of course Apple is going to use every loophole they find. They are a business and that business is making money. The only way to fix it is to remove the loopholes.
Well, yeah. Like, if your company is headquartered in Cupertino, maybe then act like it when tax time comes and pay your US and California taxes.
Setting up a nesting doll stack of shell corporations to dodge all that is, right now, legal, but is that the world I'd want to have a hand in building? Nope.
