system
A chat on subreddit /r/wallstreetbets
human
A lot of that cash wasn't moved to those jurisdictions, but rather made there and they just chose not to bring it back to the US and lose \~35% of it.

Also no point in bringing that money back to the US if you plan to spend it in the area it was earned.
gpt
There is the argument that if the company is an American company, and had benefited from being an American company, then any revenues generated anywhere should be subject to taxation since the public, in some way or another, provided for that corporation to exist and succeed. Thus they should pay back into the system from which they were birthed.