It’s relatively easy to argue that murder is immoral even if there was a legal loophole. It’s much more difficult to argue that employing legal methods to reduce your tax burden is immoral.
I mostly don't care, but for the sake of argument, setting up shell corporations and then saying they made this purchase or that deal for tax reasons isn't exactly being honest.
It reminds me of the "characters" Bunbury and Ernest from Oscar Wilde's "The Importance of Being Earnest":
"""
You have invented a very useful younger brother called Ernest, in order that you may be able to come up to town as often as you like. I have invented an invaluable permanent invalid called Bunbury, in order that I may be able to go down into the country whenever I choose. Bunbury is perfectly invaluable. If it wasn't for Bunbury's extraordinary bad health, for instance, I wouldn't be able to dine with you at Willis's to-night, for I have been really engaged to Aunt Augusta for more than a week.
"""
So no, not done.
Apple doesn't get to decide for us what our collective moral values are. If they don't like them, they should stop doing business in Europe. Otherwise, they should just pay their dues like nearly every person and small/midsize company in Europe does. Since Europe is a hugely profitable market, this is the better option for them.
I wouldn't exactly call these values "moral".
Apple should just pull out from Europe.
If you want to do business in a country, you have to live by the laws of the country. If a country's laws specify that a certain percentage of profit should be paid as taxes, it is like it is.
Some countries prefer free-for-all capitalism. Other countries prefer to have state-mandated universal health care, a decent amount of holidays, a certain income for unemployed, etc. Those facilities have to be funded somehow.
I wouldn't exactly call these values "moral".
Sure, for someone who believes in pure capitalism, it is not moral. For someone who believes in social democracy, it is. For a typical EU citizen (making a large generalization), US-style capitalism is immoral. Unfortunately, the US tries very hard to export their model to the rest of the world (which is of course in the interest of the US).
Apple should just pull out from Europe.
Even with the normal taxation tariffs (that smaller companies cannot dodge), Apple will make a large profit in Europe. So, that would be a large loss to them.