[opnitro]

I don't think the problem is that Apple purchased an office on an island. The problem is the use of that to not pay taxes to the USG.

[sbenitoj]

This is my point though, why can’t they open an office elsewhere and sell their services from that location?

Why are they required to sell their services from the US for all of eternity?

[arcticbull]

Honestly, it's because intent counts. There's lots of reasons a company who wants to do business in and with the US would want a US entity. They are not required to sell their services from the US for all eternity, however they are also not required to sell their services to the US either. For now, at least, the calculus is in favor of doing business both from here and to here.