This whole "it was my duty" mentality and shifting the blame... hmm, now where have I heard that before?
You call it a loophole, suggesting that there is a design flaw in the law that is being exploited. What specific part of the law is flawed, and what was the drafting intent that has been misapplied in the law as it stands?
I'm really serious. It's disappointing to me that so many people are ready to assume unethical intentions, when the details and issues are far from clear to me (and likely not clear to them). Maybe there is a country that has done it correctly?
Accounting for business in multiple tax jurisdictions is really complex, and I can only assume that we had some really thoughtful people drafting the existing laws.