American corporations are holding upwards of three trillion dollars overseas. Microsoft, GE and Apple alone hold about $300,000,000,000 in foreign banks between the three. Earnings they are unable to bring back home due to the sky high fed/state corporate taxes in the US which would cause them to lose north of 40%. Even if Tim cook believed that bringing his 100 billion home would help make his homeland great, he has a fiduciary duty to work in Apple's shareholders' interest, making it illegal.
Trump wants this money in US banks, but it's going to take a significant incentive to allow businesses to act. Numbers like a one time 10% tax rate have been floated. And a further incentive would be granted to invest the repatriated earnings in infrastructure. I would imagine this would be something along the lines of "invest in a new manufacturing facility, R&D center or office complex, and we'll drop the tax rate further."
Should Trump pursue this. Or is the idea of offering tax breaks so unappealing that you'd rather the earnings stayed in Chinese banks?