This isn't an issue of poor enforcement. Unlike the state sales tax problem, it's not that taxes that are legally owed not being paid. To go with your metaphor,

This isn't an issue of poor enforcement. Unlike the state sales tax problem, it's not that taxes that are legally owed not being paid. To go with your metaphor, you're proposing New York ask for some new tax for sales made in Oregon (which has no sales tax) if you have an office in New York because they think it's unfair that Oregon has no sales tax. That some companies are getting low effective tax rates largely comes down to incompetent tax regulation in the EU and a few of its member states. If they really want that money so bad, they can change their laws. The US shouldn't try to take it until they do. If nothing else, when the EU does get around to fixing its laws it would be a nasty shock to the department of the treasury as that money stops flowing in.