[yummyfajitas]

Tech companies want repatriation amnesty so they can invest the money in the US. I have no idea why we want to prevent them from doing this.

[FireBeyond]

So they can invest -some- of the money in the US.

And pay salaries, bonuses and dividends with the rest - without paying the appropriate corporate income tax rate first. That's why.

[yummyfajitas]

The profits were earned in Ireland. Why is the "appropriate" corporate income tax owed to the US greater than zero?

Should Guinness also pay the US taxes for profits earned in Ireland?