No, it’s much more complicated than that. If you scroll a bit further:
> After pressure from the EU,[22] the Double Irish BEPS tool was closed to new users in 2015,[citation needed] however, new Irish BEPS tools were created to replace it:[23][24]
Not only do the original evaders get to continue doing it, they’ve also found new loopholes already.
Right. Also I wasn't trying (nor am I equipped) to give some kind of current guide to tax dodging. I was explaining the basic sort of thing people do. The specifics change all the time because there is a sort of whack-a-mole that tax authorities try to play to get people to pay and people pay ever more and more inflated fees to various accountants and tax "planning" experts for ever more byzantine and artificial schemes of one kind or another.
My own experience with tax experts has left me pretty jaded about tax advice. It seems to me that often these companies have maybe 1 dude who actually understands tax and an army of people with powerpoint going out selling the "solution". I had a complex tax situation when setting up a business in the UK and US and got tax advice from one of the big four firms not to dodge tax but to make sure I understood the US system correctly and was paying everything I should. I paid so much tax that I got investigated in both the UK and US because they thought there must be some sort of fiddle because I seemed to be paying way more than I sholud be (this was what I told the accountants). I ended up getting rebates from the IRS and from the UK HMRC after the investigations but it took a couple of years to get it all sorted out.
> After pressure from the EU,[22] the Double Irish BEPS tool was closed to new users in 2015,[citation needed] however, new Irish BEPS tools were created to replace it:[23][24]
Not only do the original evaders get to continue doing it, they’ve also found new loopholes already.