At the multinational level you never have to actually reshore anything. The corporation buys things, or you take loans at incredibly low interest rates using corporate assets as collateral. Using made up numbers, imagine you take out a $1M loan, you get charged 1% interest, you put up $2M in corporate assets as collateral, and the corporation pays the bill directly.
So the lender accepts money on an offshore account as collateral to your corporation ? Which means a lot of people "know" that you're behind the account ?
Do they pretend not to know, or are they layers of people that know less and less to give plausible deniability ?
(Or maybe they're the discrete kind, and they won't tell anyone. And we're back to "whether USA plans to invade Switzerland in the coming months ?", I guess)
