There have been too many cases where corporations hold off-shore accounts to avoid paying higher taxes. Many of the world's wealthy do the same thing. Taking advantage of these types of loopholes shows that corporations will go to great lengths to avoid paying their share of taxes. The tax system is very complicated and at times seems to favor corporations and the wealthy but measures must be put in place to prevent entities or individuals from paying what they should by law.
One thing I've noticed is that rich people don't like to spend money. They have an overabundance of it but for some reason they hate to let it go. This sometimes results in multi-million dollar corporations cutting corners to cut down costs and finding inventive ways to NOT pay taxes.
In general, corporations do not pay their fair share of taxes, as compared to individuals. There are many ways for corporations to avoid taxes such as setting up offices in overseas locations that provide tax shelters. In addition, corporations have access to powerful legal resources that create the best tax strategy.
Large corporations employ tax advisors to ensure they at least pay the legal amount of tax required by the government. However, many of these advisors are also experts in tax avoidance schemes and can easily find ways of minimizing tax bills for the company if that is what the owners wish.