Presently, US laws allow US firms to park their profits from foreign operations abroad. Discuss the pros and cons and why no legislation or steps are being taken to close this deliberate loophole and bring these profits back into the US for economic recovery. To initiate the discussion: Apple argues, that these profits were earned outside the USA. But the important question is 'Whether a similar firm would have earned as much abroad were it not a famous "US firm" so is there a "US Goodwill" that these firms are exploiting on being a "US firm" and using the international tax loophole to park their foreign profits outside the US?'