The subheadline ("Laws that encourage corporate tax havens are bad for America") suggests an indictment against tax law and those who wrote it. But Edward D. Kleinbard's argument is really against those (Republicans and businesspeople) who take full legal advantage of the law.
A valid case can be made that the law should be different; unfortunately, Kleinbard goes after the corporations that are governed by the law, calling them tax cheats. They are not breaking the law.
Congress writes tax laws; it should be held accountable for its mistakes. Making the user of the law the villain is unfair.