Corporations have to be liable and whoever takes benefits has to take this.
It's too easy to hide behind your corporation/business when your company ends up doing some serious environmental disaster.
That's literally why it has the Latin root corp, meaning body, in the name.
And, very predictably, of course they didn't. Whether it's because they were careless, unaware, intentionally trying to hide things is another question. Regardless, it was an arrangement that basically guaranteed this sort of problem would happen.
They very much exist in the legal world, and are accountable for the actions of employees acting under their direction.
According to, you know, those fussy pieces of paper that their owners signed (and presumably read) when they agreed to incorporate.
If google publishes an option to press a button to violate the law to its employees, they are responsible for those that chose to click it.
Also a lot of that money only gets taxed the second time as capital gains, so while it's taxed twice it's two very discount taxes.
Everyone is guilty of something. So is no one guilty of anything?
If everyone is guilty of something then politics and power decide who gets punished.
Schrödinger's Comment