What's the "dodge" here? All these companies already have a large presence in other countries. They can adjust employee counts in each of these locations as they see fit.
Let's say you make companies pay a tax per non-US employee. So they transfer the non-US employees to a contractor, and pay the contractor. This is often the default arrangement anyway. What do you do now?
You would need China-level capital controls to make this work and that is not compatible with the dollar remaining as a reserve currency. Nor will Congress or the Supreme Court go for it.
You would need China-level capital controls to make this work and that is not compatible with the dollar remaining as a reserve currency. Nor will Congress or the Supreme Court go for it.