enate Majority Leader Tom Daschle has led the attack in trying to tie Republicans to the corporate scandals at Enron, WorldCom, and elsewhere. He has harshly criticized U.S. companies that set up offshore shells in island tax havens like Bermuda to avoid U.S. taxes. But Daschle himself is now promoting just what he has criticized in quietly pushing a corporate-welfare scam that was too dirty even for Bill Clinton. The proposal would permanently exempt from taxation 90 percent of the profits earned by the subsidiaries of U.S. firms in Puerto Rico. The proposal would even allow U.S. companies to "borrow"...