Re: If the USA...
The USA already has a very favorable corporate tax structure. In spite of that advertised 35% rate, there are enough deductions, credits and loopholes to easily cut that into the single digits. If your accountants can't figure out how to get tax down to a couple of percent, fire them.
Also, the USA is one of the biggest tax havens in the world. Want to shelter some assets, bring them over here, set up a corporation in Delaware or Texas and they will be hidden from the rest of the world.
I think what has the US Congress panties' in a bunch is the cash parked overseas. Bring it back under a tax amnesty and things can be arranged to pay little more than Ireland's take. But the fear was that this money would never come back. Instead, it would be used by Apple to finance ventures in the EU or other parts of the world. And that just won't do. The money is most probably going to be spent within the jurisdiction that it sat in. And politicians needed to get it back inside the USA.