As a small business owner, there is nothing worse than having to keep up with taxes. They are necessary. However, as a large corporation that is international, taxation of this sort is inevitable. Every country wants their fair share of what should be owed to them, even if it really isn't owed to them. This will most certainly cause companies to domicile to the U.S.
Companies seem likely to come back to the United States after adverse tax rulings against Apple in Ireland and Japan. Companies have been moving their headquarters to low tax countries in an effort to lower their tax burdens. These rulings show other countries are trying to up their tax collections, removing the incentive for companies to domicile in a foreign country.
Yes, this will cause companies to domicile in the U.S. because the U.S. will offer better opportunities than many other countries in the world. Companies should look at what happened in Japan and leave immediately so they are not hit with any huge taxes that will someday put them out of business.
Hopefully financial penalties can act to encourage companies to maintain domicile in the US and to hire workers here. Apple is such a giant that I'm not sure how much impact the fine will actually have. But anything we can do to get and retain businesses would be a start.