Any entity that can reduce it’s taxes by going offshore should do so. Corporations and individuals do not exist primarily to fund government despite what the turd in the white house, his accomplices in government, and his parasitic voters and supporters think.
The phrase off shore is not really applicable. There are many many corporations with operations scattered across the world.
They have staffs that operate seamlessly where ever located. The country of origin is not as important as it was during the mercantile age because owners and operations are truly global.
Caterpillar, Siemens, Toyota, General Motors, Nestle are examples