We are tax planners who play by the rules and work within the constraints imposed by various national and international tax regulations and treaties.
Hence, we do not participate in tax evasion, only in tax planning. Everyone has the right to establish his or her company in a low-tax country, subject to compliance with the corresponding rules, such as substance for example. If someone decides to effectively relocate to a low-tax jurisdiction, this is once again an expression of individual freedom.
It has nothing to do with tax evasion or fraud. Tax evasion is fraudulent or illegal arrangements, made with the intention of evading tax, e.g. by failing to make full disclosure to the revenue authorities. The term denotes those activities deliberately undertaken by a taxpayer to attempt to free itself in an illegal manner from the tax to which it is subject. Tax evasion embraces such activities as sham transactions and the falsification of tax returns or of books and accounts. The element of illegality distinguishes tax evasion from tax planning.