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>The tax loopholes that companies like Apple tax advantage of are another thing entirely.

No, the significant ones (i.e. offshore subsidiaries) are very much codified.

Letter of the law vs. spirit of the law.

Subsidiaries in countries with low tax rates certainly aren't against the spirit of the law.

Isn't the spirit to promote foreign investment, as opposed to domestic companies restructuring themselves to look foreign on paper?

I'd imagine it's more about not driving all the domestic companies away.