No, the strategy should be..
..to back off on tax rate combined with a more comprehensive set of regulation regarding transfer pricing. For example, the MS tactic of licensing their own software from oversees entities should be taxed differently. So it should be a combination of disincenting the creation of more havens and being as creative with the tax code as they accountants are creative in building these schemes in the first place.
I will choose a path that's clear. I will choose freewill.