I personally believe that they should pay 50% and it should be paid out of their in-country profits until they bring it home on top of their regular taxes! Or the 14% on offshore accounts should be assessed quarterly at least. We should not be rewarding companies for doing what they should have been doing all along! Just think, you have many trillion dollars in profits...and you are resisting paying 14% taxes over 2 trillion. Gosh...what a hardship!