Not in this case. They have created a complex tax haven out of juggling around entities and IP's. We should NOT expect the law to have a specific technical description of this, and they shouldn't be around to get around the law just because they created a new scenario. In this case we should just use the obvious determination that its clearly they are trying to dodge taxes, rather than try to change to law to account for every possible scenario they could come up with.

Specific laws don't preclude the ability to use common sense and judgement, and the law shouldn't be expected to explicate every possible permutation in order to be enforceable.