[feklar]

An amnesty for cash repatriation is what Trump is currently shilling as part of his job creation platform since corps like Apple have billions overseas https://www.bloomberg.com/news/articles/2015-07-22/tim-cook-... and are pressured by shareholders to not return it to the US where it will be taxed. Tim Cook will have to pay out 70 billion lump sum to the feds on that overseas pile of money.

Obama was also working on an amnesty for years and it never happened for whatever reasons. Of course this would work once then build up again overseas as they would just wait for another amnesty as explained by other posters.