How is a dividend more tax friendly than a stock repurchase? Some of AAPL's cash may have to be repatriated, at which point they'd have to pay corporate tax on

How is a dividend more tax friendly than a stock repurchase? Some of AAPL's cash may have to be repatriated, at which point they'd have to pay corporate tax on it. Then the dividend would be taxed at a rate equal to income for US taxpayers. Whereas a repurchase ultimately results in capital gains, and the money may not have to be repatriated either.