[alexeisadeski3]

1. Only profit earned outside of US borders may be deferred in such a manner.

2. That profit isn't "hidden". It's in plain sight. It's not even a loophole. The money is still taxable - but only once it is repatriated.

[afterburner]

You do realize companies make sure to game it such that they declare no profits in the US, right? And don't even care that much about repatriating it at all? And do so only when there are "tax amnesty holidays" where money can be repatriated "for free" during a short timespan?

http://en.wikipedia.org/wiki/Double_Irish_arrangement

[alexeisadeski3]

1. All corporations in all nations game the tax system as much as possible.

2. The US corporations still pay more tax than do corporations in other nations.

3. US corporations with no foreign income tend to pay ~35% after deductions (per "independent" study cited above).

[afterburner]

So basically what you're telling me is it's very hard to properly compare the final effective tax rates on corporations in two different countries. The study above doesn't compare to other countries. So you don't actually know if it's really worse in the US.

[alexeisadeski3]

The effective US rates are higher than foreign statutory rates.

So yes, its easy to tell that US corp tax rates are higher.

[afterburner]

"Over the last 10 years, General Electric’s Effective Tax Rate Was 2.3 Percent"

http://thinkprogress.org/economy/2012/02/27/433250/general-e...

I could probably find numerous such examples among the richest companies in the US. So something about your claims doesn't work.

[alexeisadeski3]

That's just another made up number.

"There are more ways to measure effective tax rates than there are to order coffee at Starbucks"

http://taxprof.typepad.com/files/140tn0197.pdf