But more often than not, it is a company exporting product from the USA to high tax Europe that attempts to claim the income was earned in the USA rather than in higher-taxed Europe.

There are rules in place to stop such abuses, but of course they still happen. Tax avoidance is real...that is why raising taxes doesn't really raise tax revenues...

We need to tax consumers at the retail and Use levels, not producers. That is the only complete way to stop shell games...

Such a consumption or sales tax also punishes those who consume more, and rewards those who consume less (savers)...

But it will never happen. It would take too much power away from Washington DC.