He approves of this statement:
If the good governance of ISO9001 were extended to include, for example, the payment of tax in the country that produced the profits, would this not solve the problem of off shoring and other tax dodges?
Corporate taxes should be paid where profits are made.
He also, on the same page although in a different blog post, approves of this statement:
We can do better. First, Congress should fix the tax code. It can start by passing the Stop Tax Haven Abuse Act, a broad package of reforms designed to curb abuse of offshore tax havens that was introduced last year. Other changes could rein in abuse of “deferral,” which encourages corporations to accumulate profits offshore indefinitely.
Second, Congress should stop rewarding tax avoidance by barring federal contracts with corporations that use offshore tax havens to dodge U.S. taxes. And it should not pass the repatriation plan being pushed by a high-powered corporate lobbying campaign, which would let companies bring their offshore cash into the United States at a drastically reduced tax rate – essentially a Christmas present to Apple and Google, paid for by you and me.
That is, that corporate taxes should be paid by the domicile of the company, not the country in which the profits were made.