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Should a firm be obligated to follow american laws with

What makes a firm "American?"

What are the repercussions if an American firm is legally allowed to avoid paying corporate taxes by keeping its profits outside the U.S. in offshore accounts?
Should a firm be obligated to follow American laws with regards to environmental standards, labor laws, factory health and building codes, etc. when they have overseas operations? What, if any external industry or country factors might influence your argument?
Please include references with in-text citation.

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