Carl Levin actually said...

"If a shell entity is incorporated in a foreign tax jurisdiction, can it be disregarded for U.S. tax purposes?"

"Do we have or do you have an obligation to stop multinational corporations from shifting income to tax haven jurisdictions?"

"Have you seen the study that shows that 30 of our most profitable corporations over a period of 3 years recently paid no taxes?"

"It is not right, to leave that decision, it seems to me, the way it is decided so unilaterally, that a company can shift its value to a place---to a tax haven, which is what Ireland is."