Not respecting the spirit of the law is illegal in most of europe, and it's merely a matter of money being thrown around, preventing any legal action. But every time it happens, Google is found guilty. See their latest 5 billion fine, see what happened with Ireland.
It's "legal" because noone can spend the money to investigate them on their crimes.
According to Wikipedia, the term "tax noncompliance" (or "tax avoision"... bleargh) can be used as a general term to refer to both of those things
"U.S. Policies Favor The Wealthy, Interest Groups, Study Shows"
Gilens and Page analyzed 1,779 policy issues from 1981 to 2002 and compared changes to the preferences of median-income Americans, the top-earning 10 percent, and organized interest groups and industries.
"Not only do ordinary citizens not have uniquely substantial power over policy decisions; they have little or no independent influence on policy at all," the researchers write in the article titled, "Testing Theories of American Politics: Elites, Interest Groups, and Average Citizens."
Affluent Americans, however, "have a quite substantial, highly significant, independent impact on policy," Gilens and Page write. Organized interest groups also "have a large, positive, highly significant impact upon public policy."
https://www.huffpost.com/entry/government-wealthy-study_n_51...
Though this particular study is specific to the US, the relationship doubtless exists elsewhere.
See also:
"Testing Theories of American Politics: Elites, Interest Groups, and Average Citizens" (2014)
https://www.cambridge.org/core/journals/perspectives-on-poli...
Alphabet Inc. (Google LLC's parent corporation) spent $27.4 million in contributions and $12.8 million in lobbying (2019) according to OpenSecrets. That's slightly more than I've managed, personally.
https://www.opensecrets.org/orgs/alphabet-inc/summary?id=d00...
Alphabet (Google), Facebook, and Microsoft are the three top spenders in EU lobbying:
https://www.reuters.com/technology/google-facebook-microsoft...
[1] - https://www.youtube.com/watch?v=m2q-Csk-ktc [warning, language]
Linguistically, tax evasion is: evasion of taxes. I can use the words to describe any action taken to evade paying a tax. The words simply do not imply a state of legality.
That there are domains that overload the terms with extended restrictive meaning is by definition arbitrary and has no priority over natural language.
Usually Wikipedia indicates this by explicitly naming the domain, e.g. "In US tax law, tax evasion is ...", but fails to do so here.
This is why the court "reasonable person" standards: Sometimes definitions aren't enough. You need context.
If an accountant, under oath says you committed "tax evasion" and then later says "Oh I meant the LINGUISTIC meaning of the word, silly you, you thought I meant the TRADE TERM that fits my PROFESSION? How silly of you" that won't fly, probably.
Also "tax evasion" means evading to pay taxes. It may have more specific legal meaning in some places, but the general understanding is if you're a company who does business somewhere yet doesn't pay taxes, you're doing tax evasion.