Does the BBC understand tax avoidance?

http://www.bbc.co.uk/programmes/b01s0df4

I"m not sure that the BBC or the Government really get this comments Phil Harris of Harris & Co accountants Northampton. Businesses pay twice as much in other taxes compared to corporation tax. So if Amazon pays less corporate taxes then it has more profits to either invest in growing their business (which means employing more people and paying more payroll taxes, more rates, more VAT etc) or paying the profits out to shareholders (who pay tax on the dividends!).