I don't for one minute imagine people like Hamilton, Messi, Ronaldo, etc, study tax laws to find these loopholes. They pay highly qualified accountants to advise them. The problem is the system and governments who allow these loopholes to continue, even when it becomes apparent that it is being taken advantafe of - often because their super-rich, tax avoiding donors benefit most from them. If everyone paid their fair share then the vast majority of us would pay less. Although what they are doing is not illegal IMO it is immoral, not that I think any of them will lose a wink of sleep caring what people like me think of them.