Would it need to be repatriated to Apple Inc? Say for arguments sake Apple Sales International in Ireland (or any global subsidiary company) has enough cash on

Would it need to be repatriated to Apple Inc? Say for arguments sake Apple Sales International in Ireland (or any global subsidiary company) has enough cash on its books to buy Tesla. ASI is a separate legal entity from Apple Inc, albeit owned by it. Couldn't ASI de jure buy and control Tesla and Apple Inc de facto control it by virtue of controlling ASI? What counts as repatriation? I'm not sure, but it's very interesting.