Introduction Tax avoidance is the deliberate act of individuals or corporations to take measures that would see them pay much less tax than they would normally pay as anticipated by the law. Tax avoidance involves the taxpayer exploiting the loopholes found in the tax laws that govern the given taxpayer. McLaren explains that the exploitation is found in the interpretation of the law whereby, when the law was made, the loophole was not anticipated thus creating an ambiguity when the tax collector realises it (11). Tax avoiders usually operate on chances in that they interpret the law in their favour and that there is a possibility of them being caught. The paper defines a corporate tax besides using Starbucks as a case company to expound the subject of tax avoidance. Corporate Tax Corporate tax is the amount of tax that a corporation is required to pay based on factors like the profit of the company, the size of the company, and the location of the company. Most corporate organisations try to pay as little tax as possible as a way of boosting their profitability because taxes tend to eat in to their profits so much. Therefore, as a way of maximising their profits, most corporations usually find a legal way of paying less tax through tax avoidance because it is largely legal. There has been no much debate on tax avoidance being illegal. The main debate is about its being ethical. The question of whether tax avoidance is ethical or not depends on an individual’s point of view with regard to whether it is unethical on one hand or it is simply an incisive interpretation of the law. Alm and Togler state that, for one to understand an individual’s compliance decisions, he or she has to factor in some form of ethical dimensions because ethics issues differ significantly (635). Generally, tax avoidance is deemed unethical in society because it is a way exploiting the society of what it rightly deserves. Corporations make profits from it. Therefore, one way of them giving back to it is through taxes, which are guided by the law. Because laws are subject to interpretation, it is unfair for others to use the existing loopholes to avoid paying taxes. This notion is a sign of irresponsibility. It is therefore deemed selfish and unethical. Most stakeholders believe that companies, which make much profit, should be at the forefront of paying taxes as a way of giving back to society. Baker expounds this claim by explaining that corporations that avoid paying tax believe that they are within the legal parameters in doing so and that they are simply reading the laws to the later and thus an advantage to them (5). Corporations are businesses, which are there to make profits. Thus, they simply do what they are meant to do best. Starbucks Portfolio Starbucks is the second largest café chain in the world after ‘McDonald’s’. Since the commencement of its operations in the United Kingdom, it has opened up to 735 stores besides raking an income of over 3billion pounds. Starbucks has paid taxes of only 8million pounds compared to its income. Starbucks has been cited for tax avoidance by giving two different reports to its shareholders and the taxman. Whereas it indicates p