Former New Hampshire senator John E. Sununu, writing for The Boston Globe:
Senator Levin and his staff believe that it is wrong for companies and individuals to engage in behavior that avoids taxes. They hoped that calling out Cook might generate support for legislation that targets companies like Apple. Instead, they mostly provided a lesson in the complex, convoluted, and often uncompetitive nature of America’s corporate tax code. They also provided a reminder that those responsible for the mess were asking the questions, not sitting at the witness table.
Sununu's last sentence is exactly right — it's not Apple, it's the system.
I'm all for corporations and wealthy individuals paying higher taxes — they can, so they should — but to cry foul on Apple when there's a bigger problem is just wrong. Apple's only playing by the rules that lawmakers create. Fix the rules if you're so concerned about tax avoidance.