Taxing the repatriation of funds that have already been taxed (Eg: Apple sells a Mac in germany, it pays taxes on the profits in germany) is punitive and very rare for a country to do.
Most countries actually want money coming into the country from outside- and call it "foreign investment". This money tends to stimulate the economy and benefit everybody.
The USA is neandrathal in its taxation schemes. Leaving money outside the USA is not "evading" taxes, because no taxes were due (the local taxes were already paid). It's simply not enabling the federal governments' attempts to double dip.
Yes, Germany is not a tax haven. However, US multinationals have been avoiding paying taxes in the EU. For example, those profits made in Germany are offset by purely fictitious charges from an entity in Luxembourg or Ireland, so no actual tax is due in Germany. The host countries of those entities negotiate special deals where they also pay essentially no taxes.
So there is no actual "double dipping", most of those profits haven't been taxed, they've been tax-avoided.
Taxing the repatriation of funds that have already been taxed (Eg: Apple sells a Mac in germany, it pays taxes on the profits in germany) is punitive and very rare for a country to do.
Most countries actually want money coming into the country from outside- and call it "foreign investment". This money tends to stimulate the economy and benefit everybody.
The USA is neandrathal in its taxation schemes. Leaving money outside the USA is not "evading" taxes, because no taxes were due (the local taxes were already paid). It's simply not enabling the federal governments' attempts to double dip.