the main point of the movie is that companies are offshoring profits to avoid the 35% corporate tax rate, and that so called laws to get the money back in the usa don't create jobs but rather let companies reward the people at the top and cut jobs drastically.
companies including bailout companies from 2001-2011 have over 2.4 trillion dollars off shore. most of that money has 0% taxrate and can never return to the USA, except on 'tax holidays' which generally allow for as little as 5% tax rate. and it is all legal. sick it is so sick. republicans have forced through huge benefit cuts under the notion that america is broke. no americas tax laws are broken, and so are many other places including the uk. http://www.usuncut.org/