From a business POV I agree about using every means available to reduce taxes and companies must use every means at their disposal for the sake of their shareholders.

BUT as a small business owner I have no chance to get even remotely to the 1-7% tax rate that apple has, instead I look at my 32,5% tax rate and cannot help feeling angry, because I could really put that difference to very good use.

This practice of international tax scheming only benefits the already big companies, the ones that have the least problems of all entities to actually pay taxes.