This is a BS example. I am going to assume that you don't realize this because I otherwise have to assume you are being crass and disingenuous. People are not

This is a BS example. I am going to assume that you don't realize this because I otherwise have to assume you are being crass and disingenuous. People are not fictional entities that can be created and destroyed at will; corporations are. Shell corporations are being created within tax haven countries for the sole and explicit purpose of parking revenue within the boundaries of tax friendly regimes. The companies are not actually moving anything to these countries in terms of physical assets or corporate function.. only revenue. This is nothing like a person moving overseas and working and getting payed within that country. They may have found a legal framework that makes them within the bounds of US & International law in order to do so. The problem with doing this is the inability to repartiate those funds without paying tax in the country you wish to move the money to. There is nothing broken about taxing profits. You may not agree with the rate of taxation for corporations, but you would be at odds with the vast majority of the electorate. Companies choose to park revenue overseas in protest of the US tax rate. Trump? I don't think he will fix anything. His stated intent is to cut taxes and increase spending. Maybe lower corporate taxation is in there, but that doesn't "fix" anything. There will always be some country, somewhere willing to go lower. This shell game will continue.