The US can change their tax system, if they want to.

Eg they could tax land value. It's very hard to move land out of the country or hide it. https://en.wikipedia.org/wiki/Land_value_tax

Or they could tax sales / consumption instead of trying to tax company profits.

Company profits are just a bit too nebulous to tax properly.

Eg you can reduce your profits just fine by shifting your capital structure from being financed by equity to being financed largely by debt. (And as we all know, too much leverage is not all that great for the resilience of the economy.) That doesn't even need any Hollywood accounting, it's very orthodox accounting.

Yet, we keep pushing companies in that direction with the incentives that most tax systems around the world set.