I know socialists of various stripes won't accept this, but the answer here is to back off, not to criminalize. At some point you will only succeed in causing these corporations to flee your jurisdiction. And unless you plan on taxing all foreign direct investment (which would be suicide), there will be nothing you can do when Apple patriates its foreign earnings in Canada or ireland or wherever else it decides to move its country of residence.
And you folks (not the poster) can bitch to the moon about unfairness and evilness and ungratefulness until the cows come home, but you have it ass-backwards. YOU are the ones who are ungrateful and evil in all this, seeking to confiscate wealth generated abroad from people who earned it. You will get a piece of the pie if you allow it back and then it is dividended out to shareholders, but that isn't enough - you want the share of corporate taxes too. So not only do you deserve nothing, if you push it you deserve to see Apple and the other multinationals pull up roots and settle somewhere else. There are tons of countries that would be glad to have them, and not so many of your fellow Americans are as willing to "punish" them for their "disloyalty" in refusing to give you their money that it could change the economics of such a move.