Not familiar with the specifics but avoiding tax isn't a crime, we have several constructions here in the Netherlands that make it possible. Tax-evation isn't the same thing as fraud. Gutmensch Bono and multinationals evade taxes here in the Netherlands, and our oh so beloved royal family evades taxes with a construction on the Kaiman islands. It isn't strictly illegal to avoid taxes. Tax-fraud is something else but it doesn't look like that at first glance