there is no such thing as making a profit and not paying taxes. No more so than we the people are taxed on WHATEVER we earn.
Tax them on what they earn in the USA...give them a break of some kind on the earnings they make off shore to incent them to bring the money back to the USA and invest in America.

Since more and more companies are becoming non manufacturing companies they make their earnings happen via accounting. During GE's heydays....pre Immelt...Welsh/Jones, with triple digit stock numbers and splitting every 3-5 years...GE was primarily a manufacturing company and earnings were expected and came from operations. That is not the case today. Their earnings are made via accounting and taking advantage of the laws here and abroad.

Fairness is in NOT letting companies making a profit NOT pay taxes.

Another easy to fix problem with America that will go unfixed due to the business as usual in Washington...which does not include fairness to we the people....never has!!

btk