Would be hard to say they were stolen if they had not been seated. Much like retail loss prevention, you gotta wait until they are out the door/beyond the registers to get them, otherwise, they can just say they had no plans to complete the theft.
Google Shifts Billions Off Shore
https://www.reuters.com/article/us-google-taxes-netherlands/google-shifted-23-billion-to-tax-haven-bermuda-in-2017-filing-idUSKCN1OX1G9