It's not fraud, there is no lying involved in this. Your an international company that gets money from everywhere, your based everywhere, and you have employees everywhere. Who deserves the bulk of the tax revenue?

Should Toyota pay the majority of it's taxes to the US because they sell a large amount of cars there, or only the income taxes of their employees in the US and the profits they receive from car sales in the USA? Should Japan get the majority of Toyota's tax revenue because they are headquartered there? Even though the majority of Toyota's income from Japan is minor vs the rest of the world combined? What incentive would they have other than personal reasons to stay then vs just use it as a net-loss R&D center and minor manufacturing plant to avoid tariffs?

These things are significantly more gray than you think.