No. That's tax avoidance. Evasion is when you actually don't pay taxes that you legally owe, e.g. by hiding your income.
There is some idea that people and companies have a moral duty not to organise their affairs in a tax efficient way. But the laws they lobby for are just what create the distortions.
I think it's besides the point to discuss the specific definition of avoidance/evasion/planning/etc.
Also, many countries has a law that basically says that anything a company does to reduce their amount of taxes without serving a business purpose is illegal. In other words, if don't have a very good reason for why your taxes are paid in the Bahamas when 99% of your sales is outside the Bahamas, it won't fly in court.
I think the responsibility is with governments (though I do think many companies act immorally) to provide a fair, simple tax-system and to prohibit and persecute tax evasion/avoidance/etc.
There is some idea that people and companies have a moral duty not to organise their affairs in a tax efficient way. But the laws they lobby for are just what create the distortions.