The laws /are/ being enforced. Business taxation is based upon profit and has deductible expenses essentially to help avoid what happened with US Steel and not

The laws /are/ being enforced. Business taxation is based upon profit and has deductible expenses essentially to help avoid what happened with US Steel and not investing in their infastructure and then the world passed them by. If they actually spent or redistributed the parked money domestically without going through the proper channels they would be in deep shit. Similarly limits on capital travel hampers both foreign investment and international business expansion as it gets "routed around". IP expense transfers are the third piece and whatever was tried to do away with would result in giving up what the US already wins big on. It isn't a problem of enforcement. Every last piece is policy of the loophole is policy working by design.