Sheldon Whitehouse actually said...

It's only five stories high, only a couple of windows wide, clearly as Kent would say, the business was being done in Ugland House was monke...

that small firms that don't have the advantage of having these subsidiaries offshore have to pay the full statutory rate.

it's also unfair because it builds a bias in favoring big companies.

That kind of mischief ought to have no place in our tax code.