[solidsnack9000]

The problem here is not how the US taxes corporations, but rather that there are different corporations involved. A regular citizen can not establish an additional, foreign citizen that "owns" them or "supplies" them with IP (or labor hours, &c) -- this kind of tax management accounting is not possible for citizens.

[oarsinsync]

They're not different unrelated corporations, they're subsidiaries of a parent that is ultimately a US entity.

The citizen has literally upped and moved themselves entirely to a foreign country.

The corporation has just forked a bit of itself elsewhere.

And yet the corporation can't be taxed, but the individual can.

[AnthonyMouse]

You still haven't answered the question: What are you going to do when Apple or Google becomes "subsidiaries of a parent that is ultimately not a US entity"? What about your proposal prevents them from registering the parent company somewhere else while changing nothing else about their operations? Making them file different paperwork doesn't accomplish anything.