You'd better read the article at the head of the thread again.
The gist of it is that many of the large corp's do NOT pay US income tax as it is--or that the effective rate is FAR less than the 35% nominal rate due.
They are not offshoring for tax purposes (unless they are extremely stupid.) They are offshoring for LABOR cost purposes.
And the cost of payroll deductions and compliance push the cost of American labor far beyond the actual take-home dollars the laborer ever sees. These costs are multiplied for all the labor required for every step of the production process, from the mining of raw materials, to the cash register.
It matters little who is technically required to "pay" which portion of the taxes on labor -- the costs are transferred to both the customers in the final price, or to the workers in lower wages.
And no, I wouldn't expect many corporate managers to share their tax relief with their customers or their employees. They will charge what the market will bear for their products and services, and they will purchase their labor and materials to minimize their overall cost of goods sold. Only competition will force them to reduce their prices, and with the IRS and its tax ciphers removed from the equation, competition will be much more fierce.
Removing the payroll taxes on US labor will reduce both the cost of American labor and the cost of acquiring American materials, because the costs of American materials are also artificially inflated to compensate for the payroll taxes involved in all that labor and all the labor required to transport the materials.
Taxation based on income is a slave tax for individual workers, and it is a drag on the engine of our economy.