Tax avoidance vs. tax evasion = Over time, these concepts have become somewhat blurred.

Define tax avoidance

Define tax evasion

Companies like Apple, Starbucks, etc. have enlisted the aid of CPA and law firms to assist them in minimizing their worldwide taxes. A few years ago it was discovered that such companies had an effective tax rate of 5 - 10% for US tax, well below the 21% tax rate. There are numerous articles detailing what these companies did to achieve such low tax rates. Summarize what one of these companies did to achieve such a low effective federal tax rate.

Were such actions legal?

If so, why did the Organization for Economic Cooperation and Development (OECD) and various countries get so upset and propose new tax rules?